Case Law Details
Case Name : Dresser- Rand India Pvt Ltd Vs. Additional Commissioner of Income Tax (ITAT Mumbai)
Appeal Number : ITA No. 8753/Mum/2010
Date of Judgement/Order : 07/09/2011
Related Assessment Year : 2006- 07
Courts :
All ITAT ITAT Mumbai
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Dresser Rand India Pvt. Ltd. Vs ACIT (ITAT Mumbai)– The integral tests for a Cost Contribution Arrangement to be considered at arm’s length are: that the services were availed, the costs have been allocated in a reasonable and an impartial manner and there is documentation to demonstrate th
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