PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. DIGVIJAY VINIMAY PVT LTD
ITAT/284/2024HC Calcutta03 Jan 2025
Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 115JSection 144CSection 144C(1)Section 144C(13)Section 144C(2)Section 144C(5)Section 153Section 156Section 270ASection 274
Transfer Pricing Officer proposed an adjustment of Rs.41,13,22,617/- to
the income of the petitioner. Since the proposed adjustment resulted in
a variation prejudicial to the assessee, the special procedure contained
in Section 144C became applicable.
3.
In terms of Section 144C(1
