R STAHL PRIVATE LIMITED,KANCHEEPURAM vs. DCIT, CORPORATE CIRCLE-5(2), CHENNAI

Appeal is partly allowed

Bench: Shri G. Manjunatha & Shri Rahul Chaudharyआयकरअपीलसं./I.T.A No.:55/Chny/2018 िनधा"रणवष"/Assessment Year: 2013 - 2014

forward losses and unabsorbed depreciation), and ‘Nil’ Book Profits under Section 115JB of the Act. The case of the Appellant was selected for scrutiny and a reference was made under Section 92CA of the Act was to the Transfer Pricing Officer, Chennai (TPO) for determination of Arm’s Length Price (ALP) in respect of International Transactions undertaken by the Appellant

FORD INDIA (P) LTD,CHENNAI vs. DY CIT LTU, CHENNAI