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Transfer pricing –Comparable cannot be selected if risk assumed and capital employed in international transactions are unmatched
Case Law Details
- Case Name
- Hoganas India (P.) Ltd. Vs Deputy Commissioner of Income-tax (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
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IN THE ITAT PUNE BENCH ‘B’
Hoganas India (P.) Ltd.
versus
Deputy Commissioner of Income-tax
IT Appeal No. 1463 (Pune) of 2010
[ASSESSMENT YEAR 2006-07]
JANUARY 11, 2013
ORDER
R. S. Padvekar, Judicial Member
This appeal is filed by the assessee challenging the assessment order dated 7.10.2010 passed under section 143(3) of the Income-tax Act, 1961 read with directions under section 144C(5) of the Act for assessment year 2006-07. The assessee has taken the following grounds (revised) in the appeal:-
1.1 The ld. Assessing Officer erred in assessing the total income of the appellant ...
