Case Law Details
Case Name : Knorr-Bremse India Pvt. Ltd., vs. ACIT (ITAT Delhi)
Appeal Number : IT(TP) Appeal No-5886/2012
Date of Judgement/Order : 23.08.2016
Related Assessment Year : 2008-09
Courts :
All ITAT ITAT Delhi
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CA Saurabh Chokhra
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Brief of the case:
- The ITAT Delhi in the above cited case held that as to whether a transaction is entered into at an Arm’s Length Price or not must depend upon the facts of each case relating to the transaction per-se i.e. the transaction itself as the profit is only a possibility of the desired result with or without the aid of international transaction.
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