Delhi H.C : Where assessee was rendering installation and commissioning services to Indian customers and there was no agreement between Indian customers and U.S. Company in respect of same, said services could not be treated as international transactions and, hence, could not be considered for transfer pricing adjustment

High Court Of Delhi CIT–IV vs. Stratex Net Works (India) (P.) Ltd. Section : 92B, 92C Badar Durrez Ahmed And Vibhu Bakhru, JJ. IT Appeal No. 353 Of 2011 May 6, 2013 JUDGMENT Badar Durrez Ahmed, J. – This appeal has been filed by the revenue under section 260A of the Income Tax Act, 1961…

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