2014 (7) TMI 1387

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent and order of the learned Tribunal[ 2014 (2) TMI 673 - ITAT HYDERABAD] which is sought to be appealed against, the Tribunal held, following the ratio of the decision in the case of L.G. Polymers India (P) Ltd. v. A.C.I.T. [ 2011 (9) TMI 259 - ITAT VISAKHAPATNAM] Transfer Pricing Officer is not empowered to hold the transaction as sham transaction. Reading the provision of law, the aforesai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X