ITAT upholds Transfer Pricing Adjustment made on Purchase consideration paid under Scheme of Amalgamation entered with Holding Company [Read Order]

ITAT - ITAT Mumbai - Transfer Pricing Adjustment - Scheme of Amalgamation - taxscan

The Mumbai bench Income Tax Appellate Tribunal ( ITAT ) upheld that transfer pricing adjustment made on purchase consideration paid under the scheme of amalgamation entered with the holding company. The Assessee Dimexon Diamonds Ltd. engaged in the diamond manufacturing/distribution business with operations spread across the globe. The assessee was established in 1995 and became…

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