JC Bamford Excavators Ltd., England V. ACIT, Circle- 2(1)(2), Intl. Taxation, New Delhi
ITA 6787/DEL/2017
2013-2014
Pronouncement Date: -
Result: Partly Allowed
Transfer pricingRectification of orderDouble taxation reliefOpportunity of being heardPrinciple of natural justiceInternational transactionPermanent establishment
143(3)244A142(1)5(2) 234B154