Case Law Details
Case Name : Aithent Technologies Pvt. Ltd. Vs DCIT (ITAT Delhi)
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
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Brief Facts of the case-
This appeal by the assessee is directed against the final order passed by the Assessing Officer (AO) u/s 143(3) read with section 144C in relation to AY 2006-07.
The assessee, an Indian company, was incorporated on 3.11.2000 and has a branch office in Canada. The assessee is a wholly owned subsidiary of Aithent Inc., USA.
The assessee rendered software development services to its associated enterprises (AEs) and benchmarked these international transactions by following the TNMM Method.
The TPO altered some of the comparables chosen by the assessee and computed the arm...
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Good piece……It appears that Revenue is always in a hurry !!!!