Dismissing the appeal of the revenue the Tribunal held that ; while determining ALP variation in closing stock in order to compute operating cost was not considered ,hence adjustment was held to be not valid .( AY. 2008 -09)
PCIT v. Rahman Exports (P.) Ltd. (2018) 169 ITD 10 (All)( Trib)
S.92C:Transfer pricing –Arm’s length price – Variation in closing stock in order to compute operating cost was not considered hence adjustment was held to be not valid .