| COURT: | ITAT Delhi |
| CORAM: | C. M. Garg (JM), Pramod Kumar (AM) |
| SECTION(S): | 92CA |
| GENRE: | Transfer Pricing |
| CATCH WORDS: | Arms length price, Transfer Pricing |
| COUNSEL: | Himanshu Shekhar Sinha |
| DATE: | November 25, 2014 (Date of pronouncement) |
| DATE: | December 3, 2014 (Date of publication) |
| AY: | 2003-04 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Transfer Pricing: ALP adjustments can only be made in respect of international transactions with the AEs and cannot extend to the transactions with non AEs | |
It is well settled legal position that the ALP adjustments can only be made in respect of international transactions with the AEs and cannot extend to the transactions with non AEs. There are large number decisions of the coordinate benches, …
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