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Case Law Details

Case Name : Perfetti Van Melle India Pvt Ltd. Vs ACIT (ITAT Delhi)
Appeal Number : I.T.A. No. 463/Del/2021
Date of Judgement/Order : 22/09/2021
Related Assessment Year : 2016-17
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Perfetti Van Melle India Pvt Ltd. Vs ACIT (ITAT Delhi)

Thus, in order to be characterized as an ‘international transaction’, it would have to be demonstrated that the transaction arose pursuant to an arrangement, understanding or action in concert. A ‘transaction’, per se involves a bilateral arrange

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