Section 153C Limitation Counts From Handover, Not Search: ITAT Quashes Assessment

SRF Limited Vs ACIT (ITAT Delhi)

TP adjustments on MSS & reimbursements deleted; functional comparability can’t be diluted even under TNMM — ITAT Delhi in SRF Ltd

Delhi Tribunal partly allowed Assessee’s appeals and granted substantial relief on transfer pricing issues, following Assessee’s own precedents. On Management Support Services (MSS), Tribunal held that Please become a Premium member. If you are already a Premium member, login here to access the full content.