Transfer Pricing Adjustment Section 92CA Income Tax Act

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

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)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Attached File : 1442821_4302_1629872504_5189_keihin_automotive_.pdf

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Judgement posted by

Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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