Vaibhav Global Limited Vs DCIT (ITAT Jaipur)
Case ke facts
Ye ek jewellery manufacturer ka case tha. Department ne ₹105 crore ka transfer pricing adjustment kar diya aur Berry Ratio use kiya.
Mudda (Issue)
Kya Berry Ratio full-fledged manufacturing business par apply hota hai?
Faisla (Held)
ITAT ne bola jewellery manufacturing jaise poore business par Berry Ratio nahi chalega. Isliye puri adjustment hata di.
Practical takeaway
Agar aap manufacturing mein ho, to department agar Berry Ratio lagaye to usko challenge karo. Manufacturing business par ye ratio valid nahi hai.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-31.