Monday, 23 June 2014

TP adjustment in respect of assignment fees deleted by ITAT in view of its earlier decision

IT/ILT : Where in transfer pricing proceedings, TPO made addition to assessee's ALP in respect of assignment fee, in absence of any contrary material brought on record, following order passed by Tribunal in assessee's own case relating to earlier assessment year, impugned addition was to be deleted in assessment year in question as well


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