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Section 2635 Section 143(3)3

INTERNATIONAL FLAVOURS & FRAGRANCES INDIA PRIVATE LIMITED,CHENNAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CHENNAI

In the result, the appeal filed by the assessee is allowed

ITA 268/CHNY/2025[2017-18]Status: DisposedITAT Chennai02 Dec 2025AY 2017-18

For Appellant: Shri. Percy Pardiwalla, Senior AdvocateFor Respondent: Shri. Bipin C.N., C.I.T

Section 143(1)Section 143(2)Section 143(3)Section 147Section 263Section 801B

Transfer Pricing additions 13,43,66,276 Add: Disallowance of deduction claimed under section 801B of the Act 5,37,34,851 Total income as per assessment order u/s.143(3) 1,40,87,85,237 3. Subsequently, the Id.PCIT invoked jurisdiction u/s.263 of the Act and sought to revise the assessment order with respect to the allowability of royalty payments