Case Law Details
Case Name : Booking.Com India Support &
Related Assessment Year : 25/09/2023
Courts :
All ITAT ITAT Mumbai
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Booking.Com India Support & Marketing Services Private Limited Vs DCIT (ITAT Mumbai)
ITAT Mumbai held that Arm’s Length Price (ALP) of Employee Stock Option Plan (ESOP) cannot be taken as NIL. Accordingly, matter set aside with direction to re-compute ALP and transfer pricing adjustment.
Facts- The Assessee filed return of income for the assessment year 2018-19. The case of the Appellant was selected for scrutiny and notice u/s. 143(2) of the Act. During the assessme
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.