TPO cannot disallow aggregation of negative values which was allowed in original order by TPO

ACIT Vs GP Global Energy Pvt. Ltd. (ITAT Delhi)

In so far as bench marking the international transactions using customs data is concerned we sustain the order of the Ld. CIT(Appeals) as the Ld. CIT(A) observed that the Chennai Bench of the Tribunal in the case of Coastal Energy Pvt. Ltd. Vs. ACITPlease become a Premium member. If you are already a Premium member, login here to access the full content.