Case Law Details
Case Name : Haier Appliances India Ltd Vs DCIT (ITAT Delhi)
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Delhi
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Brief of the case:
ITAT held in Haier Appliances India Ltd Vs DCIT and Haier Appliances India Ltd Vs ACIT after relying on the case of Sony Ericsson Mobile Communications India Pvt Ltd reported in (2015) 374 ITR 118 (Delhi) that the above transaction of AMP( Advertisement, Marketing, Promotion) was an international transaction and the ALP of that international transaction should be calculated using the cost plus method. Comparing the gross profit of the assessee company with the comparable company as assessee had presented the Resale Price method for calculating the ALP before the ITAT was not...
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