Transfer Pricing Case Analysis on Inclusion / Exclusion of comparables

Beam Global Spirits & Wine (India) Pvt. Ltd. Vs. DCIT (ITAT Delhi)

Brief of assessee’s facts:

1. Beam India (the assessee), a wholly owned subsidiary of Beam USA, was engaged in the production and sale of alcoholic beverages in India.

2. During AY 2008-09, the assessee entered following ITs with its AE along with outcome of TPO Order:

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