Boston Consulting Group (India) P. Ltd. v. Dy. CIT (2024)115 ITR 634 / [2025] 170 taxmann.com 540 (Mum)(Trib)

S. 92C : Transfer pricing-Arm’s length price-Avoidance of tax-International transaction-Transfer Pricing Officer is bound to follow one of prescribed methods-Addition is deleted-Selection of comparable-Matter remanded-Interest on refund-Entitle interest up to date of receipt of refund order.[S.92CA, 234D, 244A]

Held that Transfer Pricing Officer is bound to follow one of  prescribed methods. Addition is deleted. As regards  selection of comparable, matter is remanded. Assessee is entitle to interest on refund  up to date of receipt of refund order. (AY. 2010-11)

Leave a Reply

Your email address will not be published. Required fields are marked *

*