Links of Interest

1. The ITAT Bar Association Digest of Cases for September 2010 along with the Consolidated Digest of Cases (January 2010 to September 2010) can be downloaded from this link.

2. Two Supreme Court orders on transfer pricing in Coca Cola v. ACIT and Maruti Suzuki India v. ACIT can be found here and here. The Supreme court judgment has not laid down any principle of law; but has remanded the matter back to the assessment officer/TPO; and directed that the matters should be disposed off uninfluenced by the observations in the impugned High Court judgments.