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Case Law Details

Case Name : Dow Corning India Pvt. Ltd. Vs. ITO (ITAT Mumbai)
Related Assessment Year : 2012-13
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Dow Corning India Pvt. Ltd. Vs. ITO (ITAT Mumbai)

Undisputedly, the assessee has entered into two separate agreements with group entities for availing marketing, administrative and logistic services as well as information technology services. It is the contention of the assessee that the services were essentially required not only for carrying on the business activities but overall growth of the business, initially, in course of proceedings before the Transfer Pricing Officer, the assessee has claimed the payment made toward

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