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2021 (2) TMI 1326 - ITAT BANGALORETP Adjustment - ALP of the international transaction undertaken by the assessee with its AE - HELD THAT:- The Tribunal in assessee’s own case for assessment year 2013-2014 [2020 (4) TMI 909 - ITAT BANGALORE] had restored the entire transfer pricing issue to the AO/TPO to arrive at fresh ALP of the international transaction undertaken by the assessee with its AE. In view of the above order of the Tribunal, the entire issue raised in this appeal are restored to the files of the AO/TPO to arrive at fresh ALP of the international transaction undertaken by the assessee with its AE.Appeals filed by the assessee is allowed for statistical purposes.
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