Author: Karthik S S – Associate Director, Taxation and Rakesh K S – Deputy Manager, Taxation. This article examines the decision by the Mumbai Bench of the Income-tax Appellate Tribunal to dismiss a transfer pricing adjustment for a taxpayer. The Tribunal cited a precedent from a previous case involving a group company, highlighting that identical facts in two instances can permit the same judgement to be applied.
Published in Taxsutra and IGCC Newsletter
Access the Taxsutra article here.
