Ad hoc determination of ALP de-hors Section 92C & not sustainable

Hathway Cable and Datacom Ltd. Vs DCIT (ITAT Mumbai) DRP at para 4.8 has held that by way of this transaction, the assessee was given an authority by the RPs to negotiate with the broadcasters for the placement charges for the entire group. The DRP acknowledges the fact that clubbing of such rights with one person ensured better charges for the entire group. And that the assessee itself has been benefitted from such pooling. Furthermore, the DRP has not categorically held that other than giving such rights of negotiation to the assessee, no other risks are transferred to the assessee nor there...