| COURT: | ITAT Delhi |
| CORAM: | I. C. Sudhir (JM), R. S. Syal (AM) |
| SECTION(S): | 92CA |
| GENRE: | Transfer Pricing |
| CATCH WORDS: | Related Party Transactions (RPTs), Transfer Pricing |
| COUNSEL: | Pawan Kumar, Rohit Tiwari |
| DATE: | November 28, 2014 (Date of pronouncement) |
| DATE: | December 3, 2014 (Date of publication) |
| AY: | 2004-05 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Transfer Pricing: Comparables with more than 25% RPTs have to be excluded. There are no fetters on the assessee's right to claim that a comparable included by him should be excluded | |
(i) The principal question about the exclusion of companies with more than 25% RPTs from the list of comparables on account of these becoming controlled transactions, has been fairly decided by various benches of the Tribunal. It has been held …
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