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ITAT Delhi Deletes ₹68 Cr TP Adjustments: Projections Cannot Be Replaced with Actuals
Case Law Details
- Case Name
- Ecoenergy Insights Ltd. Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Delhi
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Ecoenergy Insights Ltd. Vs DCIT (ITAT Delhi)
ITAT Delhi Strikes Down Entire TP Additions: Projections Cannot Be Replaced With Actuals; ALP of Support Services Cannot Be Fixed at NIL; Valuation Not an Exact Science: Independent Valuer’s Report Cannot Be Rewritten by TPO Using Actual Results- ITAT Deletes ₹68 Cr TP Adjustments in Ecoenergy Insights Case
Delhi Tribunal adjudicated multiple transfer pricing adjustments made in the case of Ecoenergy Insights Ltd. (formerly Chubb Alba Control Systems Pvt. Ltd.) for AY 2018-19 under section 147 r.w.s. 144C/144B. Assessee challenged several TP ad...
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