Case Law Details
Case Name : JCB India Limited Vs ACIT (ITAT Delhi)
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
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Adjustment can be made in the assessees own profit margin in TP case to make it comparable provided there should not be any extraordinary and abnormal differences
Brief of the case:
Assessee had reduced its operating expenses to calculate ratio of operating profit/Total cost which was the base to calculate the value of export of goods in transfer pricing on the basis that it was its first year of operation and the initial cost would be high which will not incur in t
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