Provisions of Arms Length Price u/s 92 of the Income Tax Act
Last updated: 10 July 2021
Court :
ITAT Bangalore
Brief :
This is an appeal by the assessee against the final order of assessment dated 18.11.2016 of the DCIT, Circle –1(1)(2), Bengaluru, passed under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (hereinafter called ‘the Act’), for Assessment Year 2012-13.
Citation :
IT(TP)A No.66/Bang/2017
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Published in Income Tax
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