2011 (1) TMI 84 - ITAT, DELHI - Income Tax

Head Note / Extract:
Arm's Length Price - documents were not available before the Transfer Pricing Officer (TPO) and the TPO had no opportunity to examine the annual report or data base of the aforesaid companies – matter remanded to TPO in respect of the matters involved in this appeal to pass afresh order after considering all the comparables in the light of the various parameters laid down by the various courts from time to time - appeals filed by the revenue and the assessee treated to be allowed for statistical purposes