Information gathered by TPO using authority u/s 133(6) should be provided to assessee

JCIT Vs HSBC Professional Services (India) Pvt. Ltd. (ITAT Mumbai) ITAT Mumbai held that as TPO has gathered financial and functional details of the company by way of using his authority under section 133(6) of the Income Tax Act hence the same needs to provide all the gathered information to the assessee. Facts- The assessee company M/s HSBC Professional Services (India) Private Limited is incorporated in India and 98% of the shareholding is held by HSBC holdings BV, Netherlands and the balance of two per cent is held by Hong Kong and Shanghai banking Corp Ltd., India. The assessee company is...