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Case Law Details

Case Name : PCIT Vs Sabic India Pvt Ltd. (Delhi High Court)
Related Assessment Year :
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PCIT Vs Sabic India Pvt Ltd. (Delhi High Court)

Delhi High Court held that rejection of Transactional Net Margin Method (TNMM) as the most appropriate method without reasons and applicability of any other methods without reasons thereof unjustified.

Facts- The assessee (M/s Subic India Pvt. Ltd.) had preferred the appeal before Tribunal assailing the assessment order dated 31.03.2021 framed under Section 143(3) of the Act read with Section 144C(13) of the Act, for the assessment year 2016-17. The assessee was aggrieved by the enhancement of its total income

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