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From the Courts »
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Tribunal rules on applicability of methods
January, 13th 2010

In a recent ruling in case of Gharda Chemicals Limited, interesting questions were raised before the Mumbai Bench of the Income-tax Appellate Tribunal (ITAT), the second appellate and the last fact finding authority in Indian judiciary.

The taxpayer was an entity engaged in the manufacture of the agro-chemicals. During the year under consideration the taxpayer had exported a chemical named Dicmba to its associated enterprise (AE) in the US, for further resale to the ultimate customers in US.

 
 
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