Moer Baer India Ltd. & Or. vs Additional Commissioner Of Income Tax & Anr.

Authority: High Court Date: 2008-12-19 Section: 92CA(3), 226 Acts: Income Tax Act 1961, Constitution of India Result: Assessee Citation: (2009) 221 CTR (Del) 97 : (2009) 316 ITR 1 : (2009) 176 TAXMAN 473 : (2009) 17 DTR 98 Justices: Badar Durrez Ahmed & Rajiv Shakdher, JJ. Appeal No: Writ Petn. Nos. 6974, 7958, 7969, 8054, 8055 & 8597 of 2008
Whether the Transfer Pricing Officer (TPO) is required to grant an oral hearing and disclose all material used in determining Arm's Length Price (ALP) under Section 92CA(3) of the Income Tax Act, 1961 --- Held Yes, as per principles of natural justice and statutory scheme.

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