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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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