Adjustment in the arm’s length price on international transaction to avail intra-group services of associated enterprises

Last updated: 08 November 2012

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Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
the Assessing Officer (‘A.O.’)/Dispute Resolution Panel (‘DRP’) has erred in making an addition of Rs.34,780,481/- to the total income of the Appellant on account of adjustment in the arm’s length price of the international transaction pertaining to availing of intra-group services by the Appellant from its associated enterprises.

Citation :
Bentley Systems India Pvt. Ltd., 203, 2nd Floor, Okhla Industrial Estate, Phase III,New Delhi. PAN: AABCB5645E(Appellant) Vs. ACIT,Circle-2(1), New Delhi. (Respondent)

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