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Case Law Details

Case Name : M/s J.J.Spectrum Silk Ltd. Vs. DCIT (ITAT Kolkata)
Related Assessment Year : 2005- 06
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M/s J.J.Spectrum Silk Ltd. Vs. DCIT (ITAT Kolkata)

The assessee is not entitled to adjustment of 5 per cent as stipulated u/s 92C(2), where only one of the several methods specified u/s 92C(1) is applied by the assessee to determine the arm’s length price

Executive Summary :- The Kolkata Benc

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