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Case Law Details

Case Name : Lenovo (India) Pvt Ltd Vs ITO (ITAT Bangalore)
Related Assessment Year : 2016-17
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Lenovo (India) Pvt Ltd Vs ITO (ITAT Bangalore)

ITAT Bangalore held that Comparable Uncontrolled Price (CUP) is the most appropriate method for determining the Arm’s Length Price of the assessee for the importing of goods for manufacturing segment.

Facts- The assessee company is engaged in the business of trading, manufacture and sale of desktops, lap tops, servers and smart phones.

The case was selected for scrutiny through CASS for co

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