THE PR. COMMISSIONER OF INCOME-TAX vs. M/S CCL PRODUCTS (INDIA) PVT. LTD.,

Appeal is dismissed

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

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