2016-TII-INSTANT-ALL-305
23 March 2016   

CASE LAW

2016-TII-151-ITAT-BANG-TP

DRI INDIA RELAYS PVT LTD Vs DCIT, BANGALORE ITAT (Dated: February 19, 2016)

Income Tax - AE - ALP - management fee - TDS.

Whether TPO was justified in looking at the arm's length price with regard to the claim of the assessee, irrespective of whether the amount was suo-mottu added by the assessee, for a reason other than non-rendering of services by the AE - YES: ITAT

Matter remanded

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Kenyan National appointed as Joint OECD/UNDP Tax Inspectors Without Borders Initiative

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