Search: transfer pricing

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Section 143(3)2 Section 144C(13)2 Section 802

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

transferred from power generating unit to paper manufacturing unit was accurately measured by meters, rather than being based on estimation and is as per norms specified by Siemens Ltd from whom the plant was purchased. 7.1 That the AO on the directions of DRP has failed to appreciate that the losses are in terms of energy and not quantity