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ITAT Rejects Arbitrary Transfer Pricing Adjustments on Management Services
Case Law Details
- Case Name
- Virinchi Ltd Vs DCIT (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Hyderabad
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Virinchi Ltd Vs DCIT (ITAT Hyderabad)
TPO Cannot Question Commercial Expediency- ITAT Hyderabad Deletes ₹10 Cr TP Addition – AE Services Held Genuine
Virinchi Ltd, a listed company engaged in IT solutions & software development, filed appeal against the final assessment order passed u/s 143(3) r.w.s. 144C(3) for AY 2021-22, based on DRP directions.
The first issue raised was that the assessment order dated 09.10.2024 was barred by limitation u/s 153. The Tribunal noted that this legal question is pending before the Supreme Court in the case of CIT Vs Roca Bathroom Products (P) Ltd, whe...
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