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TPO not authorized to use information being not in public domain
Case Law Details
- Case Name
- M/s. Meritor LVS India (P) Ltd. Vs ACIT (ITAT Bangalore)
- 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 Bangalore
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Brief of the Case
ITAT Bangalore held In the case of M/s. Meritor LVS India (P) Ltd. vs. ACIT that the transfer pricing officer (TPO) has drawn conclusions on the basis of information obtained by issue of notice u/s.133(6) .This information which was not available in public domain could not have been used by the TPO, when the same is contrary to the annual report of company.
Facts of the Case
M/s Mentor LVS India Pvt Ltd (MLIPL) is a wholly owned subsidiary of M/s. Mentor LVS Australia Pty Ltd. The ultimate holding company is M/s. Arvin Mentor INC USA. The ultimate holding company M/s, Arvin M...
