| COURT: | ITAT Hyderabad |
| CORAM: | P.M.Jagtap (AM), Saktijit Dey (JM) |
| SECTION(S): | 92CA |
| GENRE: | Transfer Pricing |
| CATCH WORDS: | PLI, Transfer Pricing |
| COUNSEL: | H. Srinivasulu |
| DATE: | September 19, 2014 (Date of pronouncement) |
| DATE: | October 4, 2014 (Date of publication) |
| AY: | 2008-09 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Operating Profit to operating Revenue should be taken as the PLI and not Operating Profit to Operating Cost | |
The purpose of identifying the PLI is to ensure that the comparability of the controlled transactions is objective and reference in this regard was made by him to the OECD Transfer Pricing Guidelines 2010, wherein it was explained that the …
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