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Transfer Pricing – Important principles on turnover filter & comparison explained
Case Law Details
- Case Name
- Capgemini India Private Limited Vs. Asstt. Commissioner of Income tax (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007- 08
- Courts
- All ITAT, ITAT Mumbai
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ITAT, MUMBAI BENCH “K”
ITA No. 7861/Mum/2011
Assessment Year : 2007- 08
Capgemini India Private Limited
Vs.
Asst. Commissioner of Income tax
Date of Pronouncement : 28.02.2013
O R D E R
PER RAJENDRA SINGH, AM:
This appeal by the assessee is directed against the order dated 14.10.2011 of the AO passed in pursuance of direction of DRP under section 144C(5) of the Income tax Act, 1961. The only dispute raised in the appeal is regarding transfer pricing adjustment made by AO on account of the international transactions.
2. Facts in brief are that the assessee during the assessment yea...
Dear
Respected reader
Whether it was required to apply the route of ALP in fixing price of NG under NELP as suggested by Rangarajan Committee while the NG is explored and produced along with crude in INDIA. The committee fixed the price 4.2 US doller perMMBTU.