SATIA INDUSTRIES LIMITED,MUKTSAR, PUNJAB vs. DCIT, ACIT CIRCLE 1, BATHINDA
In the result, the appeal is partly allowed
ITA 527/ASR/2024[2020-21]Status: DisposedITAT Amritsar28 Feb 2025AY 2020-21
Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकरअपीलसं./Ita No. 527/Asr/2024 िनधा"रणवष" / Assessment Year : 2020-21
For Appellant: S/Shri Sudhir SehgalFor Respondent: Shri K. Mehboob Ali Khan, CIT DR
Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 80
275 from the assessee's reported value of Rs.
41,21,19^626. Ground No. 8 addresses the change in the transfer
pricing method from the Transaction Net Margin Method (TNMM) to
527-Asr-2024
Satia Industries, Muktsar
9
the External Comparable Uncontrolled Price (CUP) method, which
could affect the determination of the arm's length price and,
consequently
