Transfer pricing – Operating profit of different STP units rendering identical services to related parties should not be considered on a stand-alone basis for computing ALP

ACIT v Birla Soft Ltd.

ITAT, Delhi

ITA No. 4001 (Delhi) of 2009

Assessment Year: 2004-05

Decided on: 17 June 2011

Order

Rajpal Yadav, JM

1. The revenue is in appeal before us against the order of Learne

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