The Tribunal restored the matter to the TPO for verification of the assessee’s claim for correct computation of its margin. (AY.2007-08)
Dy. CIT v. Calance Software (P) Ltd ( 2017) 82 taxmann.com 390/ . (2018) 191 TTJ 259 (Delhi)(Trib.)
S. 92C : Transfer Pricing – Most appropriate method -Back to back transactions and solitary transaction-Matter restored to TPO .