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2016 (9) TMI 244 - DELHI HIGH COURT

2016 (9) TMI 244 - DELHI HIGH COURT - TMI - Transfer pricing adjustment - determination of the Arms Length Price (‘ALP’) - Assessee adopted the Transactional Net Margin Method (‘TNMM’) and had taken Operating Profit/Total Cost as the profit level indicator (‘PLI’) - TPO, however, applied the CUP method and proceeded to make adjustment on the basis of which the AO framed the assessment on 1st February 2011 - whether it was not within the purview of the TPO to determine if some of the services res .....

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al benefit to the Assessee or not. - ITA 386/2016, ITA 392/2016, ITA 401/2016, & ITA 402/2016 - Dated:- 28-7-2016 - S. MURALIDHAR & JUSTICE NAJMI WAZIRI JJ. Appellant Through: Mr. P. Roy Chaudhuri, Senior Standing Counsel. O R D E R 1. The challenge in these appeals by the Revenue is to an order dated 4th December 2015 passed by the Income Tax Appellate Tribunal ( ITAT ) in ITA Nos. 4869 & 4934/Del/2014 for the Assessment Year ( AY ) 2008-09, and ITA Nos. 4868 & 4933/Del/2014 for AY .....

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