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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

TP adjustment - determining the Arm’s Length Price - if the ITAT ...


ITAT's Arm's Length Price decision in TP adjustment case upheld; no substantial question of law raised.

July 27, 2019

Case Laws     Income Tax     HC

TP adjustment - determining the Arm’s Length Price - if the ITAT has given detailed reasons for not remanding the issue to the TPO and the view taken is a plausible one then order of ITAT does not give rise to any substantial question of law

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