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ITAT Delhi Set Aside Transfer Pricing Addition as Selected Comparables Were Functionally Different
Case Law Details
- Case Name
- Bechtel India India Pvt. Ltd. Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Delhi
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Bechtel India India Pvt. Ltd. Vs ACIT (ITAT Delhi)
The ITAT Delhi partly allowed the assessee’s appeal relating to transfer pricing adjustments for Assessment Year 2013-14. The dispute concerned two transfer pricing adjustments—one relating to the international transaction of engineering design and related services and the other relating to interest on outstanding receivables from associated enterprises. The assessee challenged the selection of comparable companies, allocation of segmental costs, treatment of foreign exchange gains and losses, working capital adjustmen...
Author Info
Good case law on TP