Case Law Details
Case Name : DCIT Vs Ampacet Speciality Products Private Limited (ITAT Pune)
Appeal Number : ITA No. 797/PUN/2022
Date of Judgement/Order : 13/09/2023
Related Assessment Year : 2014-15
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DCIT Vs Ampacet Speciality Products Private Limited (ITAT Pune)
ITAT Pune held that in view of huge quantitative differences, Comparable Uncontrolled Price (CUP) method cannot be applied. Hence, Transactional Net Margin Method (TNMM) is applicable in respect of international tran
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