M/s. Tecnimont ICB Pvt. Ltd. Versus Deputy Commissioner of Income-tax - Income Tax - ITAT MUMBAI - Tri - Transfer Pricing Adjustment Held that - There is no defect in the audited segmental accounts submitted by the assessee - Its entire work depends on the man hours and it is maintaining a system known as TMA which generates monthly reports for the purpose of tracking man hours. The assessee has given the details regarding the man hours utilized by it for the purpose of each project and on the................................... Income Tax - Case Laws
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