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Case Law Details

Case Name : Knorr-Bremse India Pvt. Ltd., vs. ACIT (ITAT Delhi)
Related Assessment Year : 2008-09
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CA Saurabh Chokhra
ca-saurabh-chokra

Brief of the case:

  • The ITAT Delhi in the above cited case held that as to whether a transaction is entered into at an Arm’s Length Price or not must depend upon the facts of each case relating to the transaction per-se i.e. the transaction itself as the profit is only a possibility of the desired result with or without the aid of international transacti

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