Held that the transfer pricing adjustment to the amount retained by the associated enterprise and compute the total income of the assessee in accordance with law. (AY. 2004-05)
Trigyn Technologies Ltd. v. ACIT (2022) 94 ITR 71 (SN) (Mum.) (Trib.)
S. 92C : Transfer pricing-Arm’s length price-Provision of software consultancy services-Adjustment to be restricted to amount retained by associated enterprise. [S. 92CA(3)]