The Issue for consideration was whether there can be difference in treatment of export incentives while computing margins of comparables and Assessee The assessee made export sales to its AE in UK for AY 2008-2009. The TPO passed an order making TP adjustments. The CIT(A) observed that the TPO has computed the operating margin of […]
WHETHER REVENUE SHOULD BE CONSISTENT IN FILING APPEAL BEFORE HIGHER FORUM
Revenue is party to all tax litigations. An issue has arose before the Courts as to whether Revenue can file appeal before higher or superior forums assailing the correctness of the order in one case and not doing so in another identical case. Can Revenue pick and choose while filing appeals. There is also another […]