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Case Law Details

Case Name : Kodiak Networks (India) Pvt. Ltd. Vs. ACIT (ITAT Bangalore)
Appeal Number : ITA No. 1413/Bang/2010
Date of Judgement/Order : 27/01/2012
Related Assessment Year : 2006- 07
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Kodiak Networks (India) Pvt. Ltd. Vs. ACIT (ITAT Bangalore)- As far as the data to be used by the TPO while determining the ALP was concerned, it is observed that it is covered by the provisions of rule 10D sub-rule 4 of the Income-tax Rules. Section 92 C provides that the arm’s length price in rel

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