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Case Law Details

Case Name : Imperial Mark Trade (I) Pvt. Ltd. Vs DCIT (ITAT Mumbai)
Appeal Number : IT(TP)A No.1453/Mum./2017
Date of Judgement/Order : 31/08/2023
Related Assessment Year : 2013-14
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Imperial Mark Trade (I) Pvt. Ltd. Vs DCIT (ITAT Mumbai)

ITAT Mumbai held that adjustment on account of examination of the arm’s-length price of the specified domestic transactions is not valid because of deletion of the provisions of Section 92BA (1) of the Act with effect from

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