DEPUTY COMMISSIONER OF INCOME -TAX,CENTRAL CIRCLE-1(1), AHMEDABAD vs. BEST OASIS LIMITED , MUMBAI
In the result, the appeal of the Revenue is dismissed
ITA 639/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad25 Feb 2025AY 2018-19
Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha
For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Abhay Thakur, CIT.DR & Shri B
Section 132Section 153ASection 271ASection 9(1)(i)Section 92(3)Section 92CSection 92D
transfer prices to align them with arm's length prices determined under these rules and consequent adjustment made to the total income for tax purposes;
(m) any other information, data or document, including information or data relating to the associated enterprise, which may be relevant for determination of the arm's length price.
15. It is, thus, found that