DCIT, C-1(1) , CHANDIGARH vs. M/S FIDELITY INFORMATION SERVICES INDIA PVT. LTD., CHANDIGARH
In the result, the cross-objection filed by the assessee is dismissed
ITA 1328/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh07 Jun 2024AY 2014-15
Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)
For Appellant: Shri Vishal Kalra, Advocate and Ms. Sumisha, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 37(1)
TP order; the APA Authority, while determining the mark-up as 16.60%. Thus, it is not once but the cost-plus mark-up reimbursement has been verified by the lower authorities at various stages, i.e.,
TPO, APA and CIT(A).
9.15 It was submitted that the Hon'ble Tribunal while passing the order for assessment years