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Case Law Details

Case Name : M/s. Monsanto Holdings Pvt. Ltd. Vs. Deputy Commissioner of Income- tax (ITAT Mumbai)
Related Assessment Year : 2006- 07
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Executive Summary- The Mumbai bench of the Income Tax Appellate Tribunal (Tribunal) recently pronounced its ruling in the case of Monsanto Holdings Private Limited Vs. Dy. Commissioner of Income Tax Range – 8(2) (Mumbai Bench), ITA No: 9130/Ml/2010 , on transfer pricing issues arising from international transactions entered by the Taxpayer with its Associated enterprises (AEs). The Tribunal ruled in favor of the Revenue stating that Resale Price Method (RPM) cannot be applied based on expected gross margin. Application of RPM is required t

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