Johnson Matthey Chemicals India P. Ltd. v. Dy. CIT (2021) 90 ITR 75 (SN) (Pune)(Trib.)

S. 92C : Transfer pricing-Arm’s length price-Consultancy services-Matter remanded.

Held that  matter remanded to the Assessing Officer to consider the terms of agreement and  evidence  for determination of Arm’s length price.(AY.  2012-13)