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Income Tax Appellate Tribunal, DELHI BENCH “I-2” NEW DELHI
Before: SHRI S.V. MEHROTRA : & SHRI A.T. VARKEY:
set aside the impugned order and remit the matter to the file of TPO for fresh determination on account of TP adjustment towards interest not realized from its AE on the debts arising during the course of business. Ground is allowed for statistical purposes.
In the result, assessee’s appeal stands partly allowed for statistical purposes.
Order pronounced in open court on 04/11/2015..