2018 (11) TMI 1697

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..... nt international transactions which were required to be benchmarked separately by applying the Comparable Uncontrolled Price Method - HELD THAT:- While examining the aforesaid question, the respondent-assessee would be entitled to raise the issue and question that the Assessing Officer had disallowed the entire expenditure on royalty etc. without referring to any comparables by applying benefit te .....

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..... independent international transactions which were required to be benchmarked separately by applying the Comparable Uncontrolled Price Method?" While examining the aforesaid question, the respondent-assessee would be entitled to raise the issue and question that the Assessing Officer had disallowed the entire expenditure on royalty etc. without referring to any comparables by applying "benefit" .....

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