Transfer Pricing Adjustment under section 92CA of the Income Tax Act, 1961

Last updated: 31 August 2021
Quick Summary
This Income Tax Appellate Tribunal case concerns a transfer pricing adjustment made by the TPO for Keihin Automotive India Pvt Ltd. The assessee used the Aggregated Transactions Approach to determine the Arm's Length Price. The TPO made a significant adjustment, but the Tribunal noted that the Dispute Resolution Panel's directions were based on a previous year's decision that had already been overturned in favour of the assessee.

Court :
ITAT Delhi

Brief :
This appeal by the assessee is preferred against the order dated 21.06.2018 framed u/s 143(3) r.w.s 144C(5) of the Income tax Act, 1961.

Citation :
ITA No. 5189/DEL/2018

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

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