INDIAN METALS AND FERRO ALLOYS LTD,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 506/CTK/2024[2021-22]Status: DisposedITAT Cuttack19 Aug 2025AY 2021-22
Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra
Section 143(1)Section 143(2)Section 143(3)Section 144C(5)Section 234BSection 234CSection 270ASection 92CSection 92D
transfer price of power generated by the CPP is wholly correct and hence, this Panel hereby confirms the adjustment of Rs.
182,23,39,293/-, The Ground No. 3 is accordingly disposed of.
Effect to the directions of the Ld. DRP:
Ld. DRP vide Para no. 5.6-5.14 of its direction has upheld the adjustment proposed
