Case Law Details
Case Name : Tata Chemicals Ltd Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No.468/Mum/2022
Date of Judgement/Order : 10/10/2023
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Mumbai
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Tata Chemicals Ltd Vs DCIT (ITAT Mumbai)
ITAT Mumbai held that once only comparable as chosen by DRP fails, then same loses the comparability for determining the ALP. Accordingly, the price on which eligible unit is selling the power, which is the price available in the open mark
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