COURT: | ITAT Delhi |
CORAM: | Diva Singh (JM), R. S. Syal (AM) |
SECTION(S): | 92CA |
GENRE: | Transfer Pricing |
CATCH WORDS: | Arms length price, Transfer Pricing |
COUNSEL: | S. C. Matta |
DATE: | November 28, 2014 (Date of pronouncement) |
DATE: | December 1, 2014 (Date of publication) |
AY: | 2006-07 |
FILE: | Click here to view full post with file download link |
CITATION: | |
Transfer Pricing: Updated information not available at the time of the TP study but available at the stage of assessment has to be considered by AO |
In the light of the facts on record, on a consideration of the same we are of the view that the reliance placed on the data available in the public domain at the time of the assessment proceedings which was …
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