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Income Tax - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Determination of PLI - Whether RoCE is correct PLI under the ...


Court Validates Operating Profit Over Cost as Profit Level Indicator for Arm's Length Transactions.

November 28, 2014

Case Laws     Income Tax     AT

Determination of PLI - Whether RoCE is correct PLI under the facts and circumstances of the case – the calculation of PLI on the basis of OP/OC and by adopting that method the transaction of the assessee is found to be at arms length is approved - AT

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