Supreme Court Judgement On CBDT’s Transfer Pricing Instruction No.3/2003 dated 20.05.2003

In THE PRINCIPAL COMMISSIONER OF INCOME TAX-4, MUMBAI Versus M/s. S.G. ASIA HOLDINGS (INDIA)PVT. LTD the Supreme Court has considered the law on transfer pricing and whether by not making reference to the TPO, the Assessing Officer had breached the mandatory instructions issued by the CBDT in Instruction No.3/2003 Read More …