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2015 (1) TMI 1226

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....va ORDER R. C. Sharma (Accountant Member) This appeal is filed by the assessee against the order of passed u/s.143(3) r.w.s.144C, for the assessment year 2009-10. 2. The grievance of the assessee relates to computation of the arm's length price of the International Transaction in respect of a provision of Investment Advisory Services. 3. We have considered rival contentions and foun....

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....Investment Advisors Pvt Ltd shows that during the year under consideration, the said company has completed 23 assignments successfully as against 14 completed in the immediately preceding year. A close look at the financial statements of the said company show that the income from operations have been shown only as advisory fees whereas it is admittedly an undisputed facts that the said company is ....