THE DCIT ( INTERNATIONAL TAXATION ),, AHMEDABAD vs. BLACK PEARL SERVICES LIMITED, G.S.E.C. LTD., AHMEDABAD
Appeal of the Revenue is dismissed
ITA 2813/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2011-12
Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H
For Appellant: Shri
Section 36Section 40
transfer pricing.
11.5 Regarding the allegation of the Revenue that there was no evidence to prove that the same oil rig was used in India in respect of which the assessee has claimed expenses, we note that the Revenue has allowed the depreciation on such oil rig. But at the same time, the Revenue is apprehending whether the same
