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If only one comparable is considered to determine ALP, benefit of ± 5 percent as provided by proviso to S. 92C(2) will not be available
Case Law Details
- Case Name
- General Atlantic Pvt Ltd Vs. The Dy Commr of Income Tax (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006- 07
- Courts
- All ITAT, ITAT Mumbai
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ITAT MUMBAI BENCH ‘K’
General Atlantic (P.)Ltd.
Versus
Deputy Commissioner of Income-tax
IT Appeal NO. 8914 (MUM.) OF 2010
[ASSESSMENT YEAR 2006-07]
JANUARY 31, 2013
ORDER
Vijay Pal Rao, Judicial Member
This appeal by the assessee is directed against the assessment order dt 13.10.2010 passed u/s 143(3) r.w.s 144C(13) of the IT Act in pursuant to the directions of the Dispute Resolution Panel (DRP) passed u/s 144(5) of the IT Act for the AY 2006-07.
2. The assessee has raised the following grounds in this appeal:
Based on the facts and circumstances of the case, the Appellant respe...
