The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the benefit of Arm’s Length Price (ALP) falls within the tolerance band of +/- of 5% as per Section 92C(2) of the Income Tax Act, 1961. The Transfer Pricing Officer (TPO) had proposed an adjustment of Rs. 2,81,01,754/- as the difference in Arm’s…
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