WIPRO GE HEALTHCARE PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE
In the result, the appeal of the assessee is partly allowed for statistical purposes
ITA 291/BANG/2022[2017-18]Status: DisposedITAT Bangalore15 Mar 2023AY 2017-18
Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.291/Bang/2022 Assessment Year: 2017-18
For Appellant: Shri K.R. Pradeep &For Respondent: Ms. Neera Malhotra, D.R
Section 144CSection 92C
xvi) The Learned AO / TPO / DRP erred in not carrying out the adjustments like risk, working capital, et:c., as required under law as well as the facts.
xvii) The learned AO/TPO/DRP erred in rejecting the price per unit adjustment carried out by the appellant xviii) The learned AO/TPO/DRP erred in rejecting the import duty adjustment carried
