87 results for “transfer pricing”+ Section 133(6)clear
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In the result, Ground Number 6 of the assessee’s appeal is allowed for statistical purposes
Bench: Annapurna Gupta & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1403/Ahd/2016 िनधा"रण वष" /Assessment Year : 2009-10 Bundy India Limited The Dy.Cit बनाम/ Plot No.2, Circle-1(1) V/S. Gidc Industrial Estate, Baroda Makarpura Vadodaria - 390 010 "थायी लेखा सं./Pan: Aaacb 3039 M (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate Revenue By : Shree Veerbadram Vislavath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 31/07/2025 घोषणा की तारीख /Date Of Pronouncement: 30/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm:
transfer pricing adjustments sustained by the lower authorities aggregating to Rs. 1,77,85,368/- were unwarranted since the preconditions Bundy India Ltd. vs. DCIT Asst. Year : 2009-10 for invoking section 92C(3) read with section 92CA(3) of the Act were not satisfied, and the authorities below erred in law in making the adjustments without properly establishing that