Dismissing the appeal of the Revenue the Court held that No addition can be made when any arrangement or transaction is an international transaction. (AY. 2012-13)
PCIT v. Amadeus India (P.) Ltd. (2023) 290 Taxman 201 (Delhi)(HC)
S. 92C : Transfer pricing-Arms’ length price-No addition can be made when any arrangement or transaction is an international transaction.