Case Law Details
Case Name : Trip Advisor Travel India Pvt Ltd Vs ACIT (ITAT Delhi)
Appeal Number : ITA.No. 3955/Del./2019
Date of Judgement/Order : 26/12/2022
Related Assessment Year : 2011-2012
Courts :
All ITAT ITAT Delhi
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Trip Advisor Travel India Pvt Ltd Vs ACIT (ITAT Delhi)
ITAT Delhi held that as no adjustment on transfer pricing issue would subsist and therefore there is no question of penalty u/s. 271(1)(c) of the Income Tax Act on such addition.
Facts- The assessee is a company stated to be engaged in providing marketing and other services to Trip Advisor Ltd., The assessee electronically filed its return of income for A.Y 2011-12 on 29.11.2011 declaring total of income at Rs. 62,04,8
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