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Henkel Chembond Surface Technologies Ltd. Vs ACIT (ITAT Mumbai)

ITAT MumbaiIncome TaxAY 2013-14Faisla: Assessee ke favour mein

Case ke facts

Yahaan regional management services pe ₹3.73 crore ka TP adjustment hua. Department ne ALP ko bina method ka use kiye direct zero kar diya.

Mudda (Issue)

Kya TPO ALP ko bina koi prescribed method ke use kiye zero kar sakta hai?

Faisla (Held)

ITAT ne ₹3.73 crore ka adjustment hata diya. Bola bina method ke direct ALP zero lagana galat hai.

Practical takeaway

Transfer pricing mein, department ko prescribed method use karna padega. Sirf andaz se ALP zero nahi kar sakte.

Original report: taxguru.in

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Income tax notice ka jawab

Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-22.

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