SAP LABS INDIA PRIVATE LIMITED vs. INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE
Appeals are allowed
C.A. No.-008463-008463 - 2022Supreme Court19 Apr 2023
Bench: HON'BLE MR. JUSTICE M.R. SHAH
transfer pricing/arm’s length price to be
determined under Chapter X of the IT Act, more
particularly Sections 92, 92A to 92CA, 92D, 92E and 92F