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TPO can't take cognisance suo moto of any Int'l Transaction

This PwC Alert summarizes the Delhi High Court Ruling in the recently held case of Amadeus India. The High Court held that the transfer pricing officer cannot take cognisance suo motoof any international transaction for adjustment in the arm’s length price under section 92C of the Income-tax Act, 1961 (the Act).

December 05, 2011 / 18:17 IST
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This PwC Alert summarizes the Delhi High Court Ruling in the recently held case of Amadeus India. The High Court held that the transfer pricing officer cannot take cognisance suo motoof any international transaction for adjustment in the arm

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first published: Dec 5, 2011 06:12 pm

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