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Matter remanded to TPO as comparables were never examined before Trnasfer Pricing adjustments
Case Law Details
- Case Name
- Deputy Commissioner of Income-tax 2(1), Mumbai Vs CMA CGM Global India (P.) Ltd. (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005-06
- Courts
- All ITAT, ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘K’
Deputy Commissioner of Income-tax 2(1), Mumbai
Versus
CMA CGM Global India (P.) Ltd.
IT Appeal No. 5979 (Mum) of 2010
C.O. No. 130 (Mum.) of 2011
[Assessment year 2005-06]
NOVEMBER 21, 2012
ORDER
Per Bench
The revenue has preferred this appeal, against order dated 5-5-2010, passed by CIT(A)-15, Mumbai for the quantum of assessment passed under Section 143(3) r.w.s. 92CA(3) of the Act, for the assessment year 2005-06 on the following grounds :-
“1. The order of the CIT(A) is opposed to law and facts of the case.
2. On the facts and in th...
