Case Law Details
Case Name : Integrated Decisions and Systems (India) Private Limited Vs ITO (ITAT Jaipur)
Related Assessment Year : 2007-08
Courts :
All ITAT ITAT Jaipur
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Brief of the Case
ITAT Jaipur held In the case of Integrated Decisions and Systems (India) Private Limited vs. ITO that these risk adjustments are only theoretically which cannot be quantified in terms of any calculation to conclude the exact adjustment in ALP. The ld counsel of the assessee had not able to quantify these adjustments in terms of statistical calculation and has not been able to demonstrate the effect of these risks on adjustment of ALP. The TPO was right by accepting the arithmeti
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