Home › Income-Tax Act › SS Oral Hygine Products (P) Ltd. v. Dy. CIT (2022) 219 DTR 225 / 220 TTJ 939 / 145 taxmann.com 285 (Mum)(Trib)

SS Oral Hygine Products (P) Ltd. v. Dy. CIT (2022) 219 DTR 225 / 220 TTJ 939 / 145 taxmann.com 285 (Mum)(Trib)

S. 92C : Transfer pricing-Arm’s length price-Technical assistance fee-Rule of consistency-Adjustment was deleted. [S.92A]

Following the order of earlier year adjustment made in respect of technical fee was deleted. (AY. 2005-06)