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Case Law Details

Case Name : HCL Technologies BPO Services Ltd Vs ACIT (ITAT Delhi)
Related Assessment Year :
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Brief of the case

In the case of HCL Technologies BPO Services Ltd vs. ACIT, ITAT has held that for transfer pricing only amount retained by associates from end user is to be taken into account for transfer pricing adjustment, and to adjust operating cost by excluding abnormal cost incurred on a/c of Startup Company like salary, rent, and depreciation.

Facts of the case

1. The brief facts of the case are tha

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2 Comments

  1. M.S.Kumar says:

    Dear C.A Rahul Surekha

    Beautiful article. Please keep writing such articles especially on I.T.P.

    With regards

    C.A.C.M.A M.Srinivas Kumar

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