| COURT: | ITAT Delhi |
| CORAM: | C. M. Garg (JM), T. S. Kapoor (AM) |
| SECTION(S): | 92CA |
| GENRE: | Domestic Tax, Transfer Pricing |
| CATCH WORDS: | supression of sales, Transfer Pricing |
| COUNSEL: | Hemant Kumar Arora |
| DATE: | November 28, 2014 (Date of pronouncement) |
| DATE: | November 29, 2014 (Date of publication) |
| AY: | 2009-10 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| DRP’s stand that determination of ALP by the TPO is of no relevance in deciding the issue of suppressed sale by the assessee is not correct. Fact that products are sold below MRP does not mean the sales are suppressed | |
(i) The DRP held that the determination of ALP is of no relevance in deciding the issue of suppressed sale by the assessee and went on to estimate the value of suppressed sale on account of difference between the value …
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