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)
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.