S. 92C : Transfer pricing-Arm’s length price-Avoidance of tax-International transaction-Intra-Group services-Application of Arm’s Length Price adjustment resulting in reduction of income chargeable to tax-Transfer pricing provisions cannot be applied.[S.92(1), 92(3), 92B, 260A]
PCIT v. Mercer Consulting India Pvt. Ltd. (2024) 465 ITR 381 / 161 taxmann.com 420 (Delhi)(HC)