Can a completely uncontrolled transaction be used for benchmarking when there are no limits identified in the I.T. Act, 1961?
Last updated: 13 November 2021
Court :
ITAT Pune
Brief :
This is an appeal filed by the Revenue directed against the order of the
learned Commissioner of Income Tax (Appeals) – 13, Pune dated 27.01.2017
for the Assessment Year 2011-12.
Citation :
ITA No.938/PUN/2017
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Poojitha Raam Vinay 
Published in Income Tax
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