2013 (3) TMI 610

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..... Pricing Officer - Held that:- Tribunal accepted the the Cost Plus Method to arrive at Arm's Length price in respect of its international transaction relating to purchase of raw materials. The Tribunal also records the fact that Assessing officer has accepted the Cost Plus Method adopted by the respondent assessee in arriving at Arm's Length Price for subsequent assessment years 2003-04 and 2004-05 .....

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..... er Pricing Officer by applying Transaction net margin method which considering bussiness of the assessee was the most appropriate method to determine the Arm's length Price? 2) By the impugned order the Tribunal accepted the the Cost Plus Method to arrive at Arm's Length price in respect of its international transaction relating to purchase of raw materials. The Tribunal also records the .....

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