General Motors India (P.) Ltd. Versus Deputy Commissioner of Income-tax Assistant Commissioner of Income-tax - Income Tax - ITAT AHMEDABAD - Tri - Transfer pricing adjustments - determination of ALP - TNMM method - selection of comparable - Held that - we find inconsistency in the approach of the TPO with regard to the issue of tested party . On the one hand, the TPO averred that there was no reliable data available for both GMDAT and comparables however, on the other hand, he had convenientl................................... Income Tax - Case Laws
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