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)
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]