ACIT, Corporate Circle -1(1), Chennai vs. Dormakaba India Private Limited
Case No: 3299/Chny/2024
Court: Income Tax Appellate Tribunal ‘D’ Bench, Chennai
Date: 1/19/2026
Parties Involved
appellantACIT, Corporate Circle -1(1), Chennai
respondentDormakaba India Private Limited
Facts Summary
The case involves an appeal by the revenue against the order of the learned Commissioner of Income Tax (Appeals), Chennai, which deleted a transfer pricing adjustment of AMP expenses. Initially, the assessment was completed, and international transactions were referred to a transfer pricing officer for determining the Arms Length Price (ALP). The Transfer Pricing Officer (TPO) made adjustments related to the margin of the Assessee and disallowed a portion of AMP expenses. The Assessing Officer a…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Deletion of the transfer pricing adjustment of AMP expenses by the ld.CIT(A).
Precedents Relied Upon
4 precedents cited in this judgement.