Home › Income-Tax Act › Dy.CIT v. Atlas Copco (India) Ltd (No.1) (2022) 96 ITR 520 (Pune)(Trib) Dy. CIT v. Atlas Copco (India) Ltd (No.2) (2022) 96 ITR 566 (Pune)(Trib)

Dy.CIT v. Atlas Copco (India) Ltd (No.1) (2022) 96 ITR 520 (Pune)(Trib) Dy. CIT v. Atlas Copco (India) Ltd (No.2) (2022) 96 ITR 566 (Pune)(Trib)

S. 92C : Transfer pricing-Arm’s length price-Comparables-Payment of royalty-Receipt of commission for Marketing Services-Addition was deleted following the order of earlier year. [S.92CA]

Tribunal following the order of earlier  years the addition was deleted. (AY. 2010-11, (AY. 2011-12)