Transfer pricing adjustment - when a quasi Judicial Authority ...

Dispute Resolution Panel Must Provide Clear Reasons for Decisions u/s 144C of the Income Tax Act.

August 8, 2013

Case Laws Income Tax AT

Transfer pricing adjustment - when a quasi Judicial Authority like the DRP deals with lis u/s 144C then it is obligatory on its part to ascribe cogent and germane reasons as reasons are the heart and soul of the matter and facilitate the appreciation of the order when the order is called in question either before a superior forum or an Appellate forum. - AT

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Transfer pricing adjustment - when a quasi Judicial Authority ...

Dispute Resolution Panel Must Provide Clear Reasons for Decisions u/s 144C of the Income Tax Act.

August 8, 2013

Case Laws Income Tax AT

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