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Case Law Details

Case Name : ITO - 10(3)(4) Vs Excult Client Services I P Ltd. (ITAT Mumbai)
Appeal Number : ITA No. 6508/Mum/2010
Date of Judgement/Order : 10/01/2024
Related Assessment Year : 2005-06
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ITO – 10(3)(4) Vs Excult Client Services I P Ltd. (ITAT Mumbai)

ITAT Mumbai rejected the transfer pricing adjustment as margin which has been determined falls within the tolerance limit of +/- 5% as provided in proviso to Section 92CA of the Income Tax Act.

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