https://www.taxtmi.com/caselaws?id=213458 The ITAT Delhi held that the assessee's international transactions met the arm's length criteria, with an operating margin of 17.80% exceeding the comparable companies' 17.09%, negating further transfer pricing adjustments. Expenses related to office relocation were classified as revenue expenditures, as they did not confer enduring capital benefits. Recruitment expenses totaling Rs. 20,70,000 were also treated as revenue expenditures, given their nature and lack of capital asset creation. The tribunal ruled in favor of the assessee on all contested issues. en-us Fri, 30 Mar 2012 00:00:00 +0530 Thu, 14 Aug 2025 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213458 The ITAT Delhi held that the assessee's international transactions met the arm's length criteria, with an operating margin of 17.80% exceeding the comparable companies' 17.09%, negating further transfer pricing adjustments. Expenses related to office relocation were classified as revenue expenditures, as they did not confer enduring capital benefits. Recruitment expenses totaling Rs. 20,70,000 were also treated as revenue expenditures, given their nature and lack of capital asset creation. The tribunal ruled in favor of the assessee on all contested issues. Case-Laws Income Tax Fri, 30 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213458