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
144C(5) of the Act upholding the additions proposed by the Ld. TPO. The directions of the Dispute Resolution Panel in this regard relating to the transfer pricing adjustments as mentioned in the Order Giving Effect to the directions by the TPO which order is incorporated on page 19 of the assessment order are as under:
“Order under Section
