This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
TP Adjustment: Payment made for management related activities under CSA- ITAT remanded the issue back to AO
Case Law Details
- Case Name
- Atotech India Pvt. Ltd. Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12, 2014-15 & 2015-16
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Atotech India Pvt. Ltd. Vs DCIT (ITAT Delhi)
TP Adjustment: Payment made for management related activities under CSA- ITAT remanded the issue back to AO
We find that the only controversy involved in all the assessee’s appeals is with regard to payment made for management related activities under CSA which has been taken at ‘Nil’ by the TPO. This adjustment is a recurring issue in assessee’s own case right from the Assessment Years 2007-08, 2009-10 and Assessment Year 2012-13. The Tribunal has remanded this issue to the file of the Assessing Officer with certain directions. The relevant...
