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Transfer Pricing – Scope of +/- 5% tolerance adjustment to ALP explained
Case Law Details
- Case Name
- IHG IT Services (India) Pvt. Ltd. Vs. ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006- 07
- Courts
- All ITAT, ITAT Delhi
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INCOME TAX APPELLATE TRIBUNAL
ITA No. 5890/Del/2010
Assessment Year: 2006- 07
M/s IHG IT Services (India) Vs. Income Tax Officer
ORDER
PER BENCH:
This Special Bench was originally constituted under Section 255(3) of the Income-tax Act, 1961 by the Honorable President, Income Tax Appellate Tribunal, vide order dated 16th March, 2012, consisting of Shri G.E.Veerabhadrappa, President, Shri G.D.Agrawal, Vice President and Shri Rajpal Yadav, Judicial Member, inter alia, to consider and decide the following question:-
“Whether prior to insertion of second proviso to Section 92C(2), the bene...
