In the result, all the three appeals filed by the assessee are partly allowed
Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)
801B(9) of Rs. 11,73,87,247/-. The statutory notices were issued and after verification of Form No. 3CEB, the Assessing Officer was noticed that the assessee company had entered into international transactions with its associated enterprises. After obtaining approval, the matter was referred to TPO for examining the TP Risk Parameter. The order u/s. 92CA