S. 260A : Appeal-High Court-International transactions-Arm’s length price-Comparable-Question of fact. [S. 92C]
PCIT v. Bechtel India Pvt. Ltd. (2023) 451 ITR 208 / 330 CTR 400 (Delhi)(HC) Editorial: Order in Bechtel India Pvt. Ltd. v. Add CIT (2021) 86 ITR 544 (Delhi)(Trib), affirmed.