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2012 (8) TMI 1135

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.... Tax<br>-<br>HONOURABLE MR.JUSTICE V. M. SAHAI And HONOURABLE MR.JUSTICE N.V. ANJARIA MRS MAUNA M BHATT FOR APPELLANT MRS SWATI SOPARKAR FOR OPPONENT ORDER ( Per : HONOURABLE MR.JUSTICE V. M. SAHA....

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....y deleting adjustment while computation of arm&#39;s length price of the international transactions of software services distributed by MUK (Associated Entriprise) by making an upward adjustment of &#....