Sunday, February 20, 2011

Transfer Pricing (Section 92C) - Lack of segmental reporting for re

Income-tax : Transfer Pricing (Section 92C) - Lack of segmental reporting for reason that transactions with AEs and non-AEs belong to same item of software related services, cannot be made a basis for rejecting assessee's method of computing Arm's Length Price by way of internal comparison made between transaction with AEs and unrelated parties. - [2011] 9 taxmann.com 263 (Delhi - ITAT)

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