Transfer Pricing addition is to be restricted to International Transaction not Entity Level Transactions: ITAT [Read Order]

Transfer Pricing addition - International Transaction not Entity Level Transactions - Transfer Pricing - International Transaction - ITAT - taxscan

The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that Transfer pricing adjustment is to be restricted to international transaction. The assessee raised an appeal against the order of Commissioner of Income Tax (Appeals) [CIT(A)] on the grounds of Addition on account of Transfer Pricing and Restricting transfer pricing adjustment to international transaction….

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