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Case Law Details

Case Name : Welspun Zucchi Textiles Ltd. Vs Assistant Commissioner of Income-tax (ITAT Mumbai)
Related Assessment Year :
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Explore the impact of DEPB benefit on profit margin in transfer pricing. Learn why TP adjustment was ruled unnecessary in this detailed analysis. Case: Welspun Zucchi Textiles Ltd.

It is observed that the DEPB benefit was not taken into consideration by the AO/TPO for the purpose of working out the profit margin of the assessee whereas such benefit was taken into account in the comparable cases while working out their profit margin as found by the learned CIT(Appeals).

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