DIXON TECHNOLOGIES (INDIA) LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 3, NEW DELHI

ITA 6528/DEL/2017Status: DisposedITAT Delhi02 September 2026AY 2013-1420 pages

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Income Tax Appellate Tribunal, DELHI BENCH: ‘I’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

For Appellant: Adv. Sh. Ramit Katyal, AR
Hearing: 04.06.2026Pronounced: 02.09.2026

PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2013-14, arises against the learned DCIT, TPO-1(2)(1), New Delhi’s assessment order dated 28.08.2017, involving proceedings under section 143(3)/144C of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties at length. Case file perused.

2.

It transpires during the course of hearing that the assessee’s first and foremost substantive ground raised herein challenges the learned lower authorities’ respective findings making transfer pricing adjustment amounting to Rs.5,12,70,379/- in respect of the specified domestic transactions “ Ts”. There

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