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https://itatonline.org/archives/wp-content/files/indo_american_transfer_pricing.pdf
M/s. Indo American Jewellery Ltd. ===== 4 presents a reasonable argument and evidence to suggest that its transfer pricing was the ALP, the burden of proof may legally and de facto shift to the tax administration to establish why the tax payer’s transfer pricing was not at arms length. The CBDT circular No. 12 dated 23rd August, 2001
https://indiankanoon.org/doc/59532679/
Jun 22, 2016 · Indo American Jewellery Ltd. ===== presents a reasonable argument and evidence to suggest that its transfer pricing was the ALP, the burden of proof may legally and de facto shift to the tax administration to establish why the tax payer's transfer pricing was not at arms length.
https://www.pwc.in/assets/pdfs/news-alert-tax/pwc_news_alert_12_june_2010_indo_american_jewellery.pdf
Tribunal (“the Tribunal”) in its ruling in the case of Indo American Jewellery Pvt. Ltd.1 (“the assessee”) has concluded that the arm’s length price (“ALP”) determined by the assessee on the basis of a transfer pricing study cannot be rejected by the Revenue in the absence of any cogent reasons. In addition, the
https://taxguru.in/income-tax/transfer-pricing-study-of-assessee-and-alp-of-international-transactions-determined-on-the-basis-of-such-study-simply-cannot-be-rejected-without-any-cogent-reasons.html
Indo American Jewellery Pvt. Ltd., previously known as Suashish Jewellery Ltd., is a closely held Indian company incorporated on 16th July, 1999. It is engaged in the business of manufacturing and export of plain and studded jewellery of gold, platinum, silver and other precious/semi precious diamonds, synthetic stones in the form of rings ...
https://taxguru.in/income-tax/transfer-pricing-noncharging-interest-controlled-transactions-comparable-noncharging-uncontrolled-transactions-transfer-pricing-adjustment-count.html
M/s. Indo American Jewellery Limited. Date of Pronouncement: 22.02.2012. O R D E R. Per R.S.Syal, AM: This appeal by the Revenue arises out of the order passed by the Commissioner of Income-tax (Appeals) on 31.08.2009, in relation to the assessment year 2005-2006. 2.
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