No Transfer Pricing adjustments can be made if actual transaction price is within safe harbour limit of +/- 5%

ITAT MUMBAI BENCH ‘K’

Additional Director of Income-tax (IT) 3(2)

versus

Ballast Nedam Dredging

B. RAMAKOTAIAH, ACCOUNTANT MEMBER
AND VIVEK VARMA, JUDICIAL MEMBER

IT APPEAL NOS. 6531 (MUM.) OF 2006 AND 1591 (MUM.) OF 2008
C.O. No. 81 (Mum.) of 2

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