Held that gross profit earned with related party transactions were higher than the third party transactions on similar transactions. Adjustment made was deleted. (AY. 2011-12)
ITO v. Hairr Appliances (India) Pvt. Ltd. (2021) 90 ITR 47 (Delhi)(Trib.)
S. 92C : Transfer pricing-Arm’s length price-Advertisement and publicity expenses-Margin earned higher than the third party transactions-Adjustment made was deleted.