What are the appropriate risk adjustments as warranted under Rule 10B of the Income-tax Rules, 1962?

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Last updated: 14 May 2021
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This Income Tax Appellate Tribunal case concerns appeals by both the assessee and the Revenue regarding the assessment year 2010-11. The primary dispute revolves around the appropriateness of risk adjustments and the selection of comparable companies under the Transactional Net Margin Method (TNMM) as per Rule 10B of the Income-tax Rules, 1962. The assessee argues that the Transfer Pricing Officer (TPO) and CIT(A) erred in rejecting comparables, misclassifying certain financial items, and failing to grant necessary risk adjustments.

Court :
ITAT New Delhi

Brief :
These two appeals are filed by the assessee and the Revenue against the order dated 17/11/2016 passed by the CIT(A)- 44, New Delhi for Assessment Year 2010-11.

Citation :
I.T.A. No. 2815/DEL/2017 (A.Y 2010-11)

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