Alan Dick & Co India (P) Ltd. v. JCIT (2020) 180 DTR 669 (Mum.) (Trib.)

S. 92C : Transfer pricing–Arm’s length price–Additional evidence was produced–Matter remanded. [S. 254(1)]

The Tribunal held that the assessee had furnished certain additional evidences which were not admitted on the reasoning that they were not produced before the TPO DRP has also observed that the director’s report to the audited account has not been submitted. Accordingly  the Tribunal held that the objections raised by the assessee should be properly evaluated/considered by the TPO and the issue may be decided in accordance with law.  (AY. 2009-10)