ITAT, BANGALORE: ONLY DATA OF RELEVANT FINANCIAL YEAR SHALL BE CONSIDERED FOR ASCERTAINING ALP IN AN INTERNATIONAL TRANSACTION
ITAT, BANGALORE: ONLY DATA OF RELEVANT FINANCIAL YEAR SHALL BE CONSIDERED FOR ASCERTAINING ALP IN AN INTERNATIONAL TRANSACTION DCIT Circle-11 (4), Bangalore vs. Softbrands India (P.) Ltd [2017] 88 taxmann.com 263(Bangalore-Trib) ITAT, Bangalore upheld the order of the CIT(Appeals) by stating that “in terms of Rule 10B(4) (of Income Tax Rules, 1962) data to be
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