ASTRA ZENECA PHARMA INDIA LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE
In the result, the appeal of the assessee is hereby partly allowed for statistical purposes
ITA 419/BANG/2022[2017-18]Status: DisposedITAT Bangalore26 Nov 2024AY 2017-18
Bench: Shri Waseem Ahmed & Shri Keshav Dubey
For Appellant: Shri Chavali Narayana, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)
transfer pricing adjustment) to the total income of the Appellant under normal provisions of the Act and Rs. 54,25,13,912 while computing book profits under Section 115JB of the Act;
2.1.1 Having considered the submissions, it is seen that according to section 115JB (5) all other provisions of the Act shall apply to every company falling under section
