M/s. SCM Microsystems (India) Pvt Ltd., CHENNAI V. ACIT, CHENNAI
CO 198/CHNY/2012
2005-2006
Pronouncement Date: -
Result: Assessee
Related party transactionTransfer pricingInternational transactionwholly owned subsidiaryreasonable causeCondonation of delay
92C43B143(3)10B