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ITAT Excludes Incomparable Companies as Functional Differences & Turnover Distorted TP Analysis
Case Law Details
- Case Name
- Caterpillar India Private Limited Vs DCIT (ITAT Chennai)
- 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 Chennai
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Caterpillar India Private Limited Vs DCIT (ITAT Chennai)
Secondment Payment Disallowance Deleted Because Salary Reimbursements Were Not Fees for Technical Services; Licensed Software Eligible for 60% Depreciation Because It Qualifies as Computer Software; Stamp Duty on Lease Registration Allowed as Revenue Expense Because Liability Crystallised During the Year; Repair Expenditure Treated as Capital Because It Created Additional Office Space and Enduring Benefit.
The assessee filed an appeal against the final assessment order for Assessment Year (AY) 2013-14 passed under Sectio...
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