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Case Law Details

Case Name : Gem plus India Pvt. Ltd. (ITAT Bangalore)
Related Assessment Year :
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Court: Bangalore Income Tax Appellate Tribunal

Citation: Gem plus India Pvt. Ltd. (Taxpayer) [ITA No. 352/ Bang/2009]

Brief : The Bangalore Income Tax Appellate Tribunal (Tribunal) has ruled on the transfer pricing aspects of management services fees paid by the Taxpayer to its regional headquarter company (associated enterprise or AE).

The Tribunal upheld the contention of the Transfer Pricing Officer (TPO) that the Taxpayer has not prove

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