No adjustments Arms Length Price (ALP) required when difference between ALP determined by assessee and by AO varies not more than 5 per cent

CASE LAWS DETAILS

DECIDED BY: ITAT, DELHI BENCH `B’, NEW DELHI,

IN THE CASE OF: Electrobug Technologies Ltd. Vs ACIT, Appeal No: ITA No. 1898/Del/2009, DECIDED ON: December 4, 2009

RELEVANT PARAGRAPH

2. The assessee company was incorporated on 30-1-20

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