Case Law Details
Case Name : Menzies Bobba Ground Handling Services Private Limited Vs DCIT (ITAT Hyderabad)
Related Assessment Year :
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All ITAT ITAT Hyderabad
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Menzies Bobba Ground Handling Services Private Limited Vs DCIT (ITAT Hyderabad)
ITAT Hyderabad held that Transactional Net Margin Method (TNMM) was the most appropriate method in the absence of a Comparable Uncontrolled Price (CUP) which is applicable to the payment of technical service fee which is in nature of intangibles.
Facts- The assessee is in the business of providing ground handling services in the nature of ticketing, checking, load control, messaging and standar
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