Home / 
CIT(A) Rules Domestic Sales Volume Insufficient for Export Pricing Comparison; Upholds Decision Against TPO's Approach.
X X X X Extracts X X X X
X X X X Extracts X X X X
....TPA - ALP - CIT(A) held that volume of domestic sale of components/parts was quite insignificant to constitute a valid comparable with the export transactions. For all the aforesaid reasons, CIT(A) has differed with the approach of the TPO in benchmarking - order of CIT sustained - AT....
TaxTMI