TP Adjustment - Selection of MAM - Perusal of para 5 of the ...

Case Laws Income Tax

December 3, 2020

TP Adjustment - Selection of MAM - Perusal of para 5 of the order giving alleged reasons by the learned Tribunal leaves more confusion than clarity. We are also satisfied that the learned Tribunal has not dealt with all the grounds of Appeal raised by the Assessee in a proper perspective and after detailed discussion a cogent findings have not been returned by the learned Tribunal insofar as the method of determining the Arms Length Price is concerned. - Matter restored back to the ITAT - HC

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TP Adjustment - Selection of MAM - Perusal of para 5 of the ...

Case Laws Income Tax

December 3, 2020

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