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Case Law Details

Case Name : Asstt. Commissioner of Income-tax, Central Circle-8 Vs. M/s. NIT Ltd. (ITAT Delhi)
Related Assessment Year : 2005- 06
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Documents not available in public domain at the time of assessment and first appeal that are essential for determining arm’s length price can be admitted for consideration

Brief:- Income Tax Appellate Tribunal (“The Tribunal”), Delhi Bench recently pronounced its ruling in the case of ACIT Vs. M/s NIT Limited (Appeal no. -2011-TII-1 6-I TA T-DEL-TP or ITA No. 1844 & 1871/Del./2009)  on various transfer pricing issues.

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