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No Adjustment If Margin Falls Within Tolerance Range Of (+/-) 5% As Per Sec 92CA: Mumbai ITAT

Finding that the margins of assessee company fell within the tolerance limit of +/-5% for AY 2005-06, the Mumbai ITAT deleted the ALP adjustments proposed by the TPO in ITEs as well as IT segments.The. ....

S Rifaur Rahman , Counsel For Appellant Department , Amit Shukla , Judicial Member , Accountant Member , Most Appropriate , Mumbai Itat , Lp Adjustments , Tolerance Limit ,