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2017 (6) TMI 1240 - HC - Income TaxRestrict the determination of the ALP to transactions with the AE rather than on the entire turnover of the Company - Held that:- The Tribunal has held that the figures are available with the Assessing Officer, the details of which has also been filed with the Tribunal. It would be clear that the details of the international transaction are specifically made available and therefore the apprehension of the department as such is misplaced. Considering the provisions of Section 92 of the Income Tax Act, so also the reasoning adopted by the Tribunal suggesting that separate figures of international transaction are available, so also the order referred above. No substantial question of law arises for consideration.
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