Tribunal admitted the additional evidence, and Matter remanded for examination by the Transfer Pricing Officer. (AY. 2013 14)
Asst. CIT v. Kerry Indev Logistics P. Ltd (2025) 131 ITR 100 (Chennai) (Trib)
S. 92C: Transfer pricing-Arm’s length price-Avoidance of tax-International transaction Management support services-Fresh evidence filed before Tribunal-Matter remanded for examination by Transfer Pricing Officer.[S.92CA]
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