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Section 40A(2)(b)2 Transfer Pricing2 TDS2 Addition to Income2

ITO, ANGUL WARD, ANGUL vs. NCC-SMASL-JRT(JV), ANGUL

ITA 39/CTK/2018[2013-14]Status: HeardITAT Cuttack25 Jul 2024AY 2013-14

For Appellant: Shri Salil Kapoor and Bibhu Jain, AdvsFor Respondent: Shri Sanjay Kumar, CIT-DR

Section 40A(2)(b)

3. That the AO/TPO/CIT(A) erred in not appreciating that this is a tax neutral exercise. 4. That the Assessee seeks permission to raise additional grounds at the time of hearing. 4. Brief facts of the case are that the assessee is an AOP and was formed as Joint Venture between M/s NCC Limited (NCC), M/s Sainik Mining and Allied

ITO, ANGUL WARD, , ANGUL vs. M/S. NCC SMASL JRT(JV),, ANGUL

ITA 99/CTK/2019[2014-15]Status: DisposedITAT Cuttack25 Jul 2024AY 2014-15

For Appellant: Shri Salil Kapoor and Bibhu Jain, AdvsFor Respondent: Shri Sanjay Kumar, CIT-DR