Case Law Details
Case Name : Intel Asia Electronics Inc. Vs ADIT (ITAT Bangalore) (ITA No. 131 of 2010)
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All ITAT ITAT Bangalore
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ALP of slump sale to be determined using valuation report, failing which IT WDV can be considered as a reasonable methodology
Intel Asia Electronics Inc., India Branch Office vs ADIT (Bangalore) (ITA No. 131 of 2010)
Background :- The assessee is a foreign company, having a branch office as well as a subsidiary in India. The assessee decided to close down its branch office and transfer all its assets and liabilities as a going concern to its subsidiary. The assessee adopted CUP method to determine the ALP for transfer of such business and obtained a valuation report from a chartered engin...
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