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Income Tax Appellate Tribunal, MUMBAI BENCH “K” MUMBAI
Before: SHRI C.N. PRASAD & SHRI S. RIFAUR RAHMAN
ORDER PER S. RIFAUR RAHMAN, A.M. The present appeal is filed by the assessee against the order of the Dispute Resolution Panel-2, Mumbai [in short ‘DRP’] for the assessment year 2014-15 and arises out of assessment completed u/s 143(3) r.w.s. 144C(1) of the Income Tax Act, 1961 (in short the Act).
At the time of hearing, the Ld. AR of the assessee submitted that the assessee has entered into an Advance Pricing Agreement (‘APA’) with the Central Board of Direct Taxes (‘CBDT’) on 19th March 2019 which covers the impugned assessment year i.e. assessment year 2014-15. He submitted that the Diversey India Hygiene Pvt. Ltd. 2 ITA No. 1356/M/2019