Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (7) TMI 181 - ITAT, DELHIDetermination of arms length price - assessee contested that TPO rejected certain comparables, economic performance data - Held that:- Set of comparable companies the TPO has relied on this information gathered for non public domain by using powers u/s 133(6) and this information is neither contained in the annual reports nor in the public domain data base and is not not supplied to assessee to enable it to meet the objections - direction to TPO to arrive at the ALP after providing the assessee adequate opportunity of being heard in accordance with law -decided in favour of assessee.
|