Dismissing appeal of the revenue the Tribunal held that order of the CIT (A) on the basis of Advance Pricing Agreement passed by the Tribunal is held to be justified. (AY. 2007-08)
Dy.CIT v. Mission Pharma Logistics (India) Pvt. Ltd (2021) 92 ITR 25 (SN) (Ahd) (Trib)
S. 92C : Transfer pricing-Arm’s length price-Advance Pricing Agreement-Order of CIT(A) on the basis of Advance Pricing Agreement is held to be proper.