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Transfer Pricing – ACIT vs. M/s. NGC Network (India) Pvt. Ltd.
Case Law Details
- Case Name
- ACIT Vs. M/s. NGC Network (India) Pvt. Ltd. (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Mumbai
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It is most appropriate to compare the intra- group transactions for a particular year against independent com parables having data for the same year, if available, where such com parables have already been accepted by the Department for a subsequent year
The Mumbai Bench ‘L’ of the Income Tax Appellate Tribunal (the “Tribunal”), on 23 February 2011, pronounced its ruling in the case ACIT Vs. M/s. NGC Network (India) Pvt. Ltd., Mumbai, ITA No. 5307/M/2008. The Taxpayer’s position under appeal filed by the Department with the Tribunal related to the use of independent comparables under...
