EATON POWER QUALITY PRIVATE LIMITED,PONDICHERRY vs. DCIT, PONDICHERRY
In the result, appeal filed by the assessee is treated as allowed for statistical purposes
ITA 1010/CHNY/2017[2012-13]Status: DisposedITAT Chennai03 May 2023AY 2012-13
Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 1010/Chny/2017 िनधा"रण वष" / Assessment Year: 2012-13 Eaton Power Quality Private The Deputy Commissioner Of Limited, V. Income Tax, No.2, Evr Street Sedarapet, Pondicherry Circle, Puducherry 605 111, Pondicherry. Puducherry (Ut). [Pan: Aacc-6943-R] आयकर अपील सं./It(Tp)A No.: 35/Chny/2021 िनधा"रण वष" / Assessment Year: 2016-17 Eaton Power Quality Private The Assessing Officer, Limited, V. National E-Assessment Centre, No.2, Evr Street Sedarapet, Delhi. Puducherry 605 111, Puducherry (Ut). [Pan: Aacc-6943-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vishal Kalra, Advocate : Shri. S. Maruthu Pandian, Cit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 01.05.2023 घोषणा क" तारीख/Date Of Pronouncement : 03.05.2023 आदेश /O R D E R
For Appellant: Shri. Vishal Kalra, Advocate
Section 143(3)Section 144C(5)Section 37(1)Section 92C
Transfer Pricing ("TP") adjustment amounting to INR
16,73,97,818 pertaining to the international transaction of receipt of corporate support services:
4.1 That on the facts and circumstances of the case and in law, the AO/ DRP/ TPO have erred in making an upward TP
:-3-:
IT(TP)A. No: 35/Chny/2021
& ITA No: 1010/Chny/2017
adjustment
