Calculation of Deduction under section 80HHC
Last updated: 30 July 2013
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
That the Ld. Commissioner of Income Tax (A) has erred in law and on the facts by allowing relief of Rs. 13,58,98,217/- by holding that the Transfer Pricing Officer’s (TPO) action of apportionment of Global Cricket Council contribution in the ratio of 5.40:94.60 between LG Electronics India Pvt. Ltd. and L.G. Electronics Korea is incorrect without appreciating the facts mentioned by the TPO.
Citation :
Asstt. Commissioner of Income Tax, Circle, Noida, G-Block Commercial Complex, Sector-20, Noida (Appellant) Vs. M/s LG Electronics India Pvt. Ltd., Plot NO. 51, Udyog Vihar,Surajpur- Kasna Road, Greater Noida – 201 306 (UP) (PAN/GIR NO.: AAACL 1745Q)(Respondent)
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Published in Income Tax
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