AO shall not deflect from ALP Determined by TPO with respect to International Transactions: Delhi HC allows Writ Petition [Read Order]
Regarding the international transactions, the Arm's Length Price (ALP) decided by the Transfer Pricing Officer (TPO) should not be diverted from by the assessing officer
By Aparna. M - On April 9, 2024 3:25 pm - 3 mins read
In a recent case, the Delhi High Court while allowing the writ petition held that the assessing officer should not be deflected from the Arm’s Length Price ( ALP ) determined by the Transfer Pricing Officer ( TPO ) with respect to the international transactions . The petitioner/Assessee Giesecke and Devrient India Pvt. Ltd is engaged…
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