PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S ITC LTD
ITAT/89/2025HC Calcutta21 Jul 2025
Bench: The Learned Tribunal – One By The Assessee & The Other By The Revenue Which Have Been Disposed Of By A Common Order, Impugned In This Appeal. 2. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration :
For Appellant: Mr. Prithu Dudhoria, AdvocateFor Respondent: Mr. J.P. Khaitan, Senior Advocate
Section 14ASection 260ASection 37(1)Section 40a
Section 92B of the Act with associated
enterprises. The said international transactions were referred to Transfer
Pricing Officer (TPO) for determination of Arm's Length Price and
adjustment, if any, and by order dated 30.01.2024, TPO did not make any
transfer pricing adjustment. Thereafter the assessing officer called for
various details and the matter was discussed with the assessee
