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The Ld. DR, while contending as aforesaid, did not appreciate that Rule lOB of the Income-tax Rules providing for manner of application of the various methods for determining the arm's length price prov ides for internal benchmarking analysis in respect of CUP method, Cost Plus Method, Resale Price Method, Transactional Net Margin Method and Profit Split Method. The Hon 'ble Tribunal in the case of the Destination-of the World vs. ACIT (ITA No. 5534/De1l2010) also held that "Further, in the ease of Birlasoft (India) Ltd. (supra), it has been clearly held that the assessee was justified in undertaking internal comparison on stand alone basis by placing on record working of operative profit margin from international transactions with AEs and transactions with uncontrolled parties undertaken in similar functional and economic scenario. Such internal comparison is valid in all the methods. Therefore, it is held that in the first instance, the attempt should be made to determine arm '8 length price ~f controlled transactions by comparing the same with Internal uncontrolled transactions undertaken in same or similar economic scenario. "