TPO cannot determine ALP of Project at NIL if Assessee submit all relevant documents & bills

IN THE ITAT MUMBAI BENCH ‘C’ Castrol India Ltd. Versus Assistant Commissioner of Income-tax IT Appeal Nos. 3938 & 4413 (Mum.) of 2010 [Assessment year 2002-03] SEPTEMBER 14, 2012 ORDER P.M. Jagtap, Accountant Member These two appeals being ITA No. 3938/Mum/2010 and ITA No. 4413/Mum/2010 are cross appeals which are directed against the order of learned CIT(Appeals)-15, Mumbai dated 7-03-2010. 2. Ground No. 1 raised by the assessee in its appeal disputing the addition of Rs. 5,40,294/- made by the AO and confirmed by the learned CIT(Appeals) on account of transfe...