SHELL ENERGY INDIA PRIVATE LIMITED,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), AHMEDABAD
In the result, the appeal of the assessee is allowed for statistical purposes and that of the Revenue is dismissed
ITA 435/AHD/2022[2012-13]Status: DisposedITAT Ahmedabad17 Oct 2024AY 2012-13
Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2012-13 Shell Energy India Pvt. Ltd. The Dcit, Cir.2(1)(1) Office No.2008, Westgage Vs Ahmedabad. Block-D, Makarba, Sg Highway Ahmedabad 380051. Pan : Aaach 9143 C Assessment Year : 2012-13 The Dcit, Cir.2(1)(1) Shell Energy India Pvt. Ltd. Ahmedabad. Vs (Formerly Known As M/S.Hqzira Lng P.Ltd.) Ahmedabad. Pan : Aaach 9143 C (Applicant) (Responent) Assessee By : Shri S.N. Soparkar, Sr.Advocate, Shri Vishal Kalra & Ss Tomar, Ars. Revenue By : Shri (Dr.) Darsi Suman Ratnam, Cit-Dr Shri Ashok Kumar Suthar, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 04/09/2024 घोषणा क" तारीख /Date Of Pronouncement: 17/10/2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Guptathese Are Cross-Appeals By The Assessee & The Revenue Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-13, Ahmedabad Dated 23.09.2022 Passed Under Section 250 Of The Income Tax Act, 1961 (“The Act” For Short) For The Assessment Year 2012-13. Ita No.435 & 558/Ahd/2022
For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri (Dr.) Darsi Suman Ratnam, CIT-DR
Section 143(3)Section 144CSection 250Section 92D
92D of the Act, read with Rule 10D of the Income Tax Rules, 1962 ("Rules") by the Appellant in respect of availing of OSA services.
4. The Hon'ble CIT(A)/ Ld. TPO erred by not taking into consideration the Appellant's assessment history and that the transfer pricing documentation and position in respect of availing of OSA services
