THE PR. COMMISSIONER OF INCOME-TAX vs. M/S CCL PRODUCTS (INDIA) PVT. LTD.,
Appeal is dismissed
ITTA/17/2020HC Andhra Pradesh20 Aug 2025
Bench: The Income Tax Appellate Tribunal Bench, Visakhapatnam Preferred Against The Income Tax Appeal Cit (A)-1, Guntur In Visakhapatnam Order Of The Commissioner Of Dated 06.04.2018 Bearing Appeal No. Ita No.10198/Cit{A)-1/Gnt/2014-15 & Preferred Against The Order Of The Assistant Commissioner Of Income Tax, Circle-1 (1), Guntur In Aaacc9552G/A.Y.2014-2015/Ito/Guntur, Pan/Gir.No: Dated 28.12.2017. Between: The Pr. Commissioner Of Income-Tax, Guntur. ...Appellant & M/S Ccl Products (India) Pvt. Ltd, Duggirala, Guntur District - 522 330 ...Respondent
For Respondent: SRI KARAN TALWAR
Section 151Section 260ASection 928
Transfer Pricing
officer that interest was computed on those trade receivables paid by the AEs
after the lapse of credit period." and to pass
Counsel for the Appellant:
1. ELEVATED AS JUDGE
Counsel for the Respondent;
1. KARAN TALWAR
The Court made the following:
3
THE HON’BLE SRI JUSTICE BATTU DEVANAND
&
THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA
