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

transfer the entire sale proceeds to AE to ensure lowest sale price to MC. The assessee failed to justify the rationality of the approach since, the ultimate sale price to MCL is not linked with the cost of either assessee or AE in the entire scheme of arrangement. Further, the assessee's contention that the income of the assessee

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

transfer the entire sale proceeds to AE to ensure lowest sale price to MC. The assessee failed to justify the rationality of the approach since, the ultimate sale price to MCL is not linked with the cost of either assessee or AE in the entire scheme of arrangement. Further, the assessee's contention that the income of the assessee

ACIT,CIRCLE-1(1), SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARASUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

5. ITA No.264/CTK/2020 is filed by the revenue against the order of the ld CIT(A), Cuttack dated 21.9.2020 in Appeal No.405056741210218 in the matter of assessment under section 143(3) r.w.s 92CA of the Act for the assessment year 2014-15. C.O. No.13 is filed by the assessee in revenue’s appeal for the assessment year

ACIT(CIRCLE-1(1),, SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARSUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

5. ITA No.264/CTK/2020 is filed by the revenue against the order of the ld CIT(A), Cuttack dated 21.9.2020 in Appeal No.405056741210218 in the matter of assessment under section 143(3) r.w.s 92CA of the Act for the assessment year 2014-15. C.O. No.13 is filed by the assessee in revenue’s appeal for the assessment year

ACIT,CIRCLE-1(1), SAMBALPUR, SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARSUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

5. ITA No.264/CTK/2020 is filed by the revenue against the order of the ld CIT(A), Cuttack dated 21.9.2020 in Appeal No.405056741210218 in the matter of assessment under section 143(3) r.w.s 92CA of the Act for the assessment year 2014-15. C.O. No.13 is filed by the assessee in revenue’s appeal for the assessment year

ACIT,CIRCLE-1(1),, SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARSUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

5. ITA No.264/CTK/2020 is filed by the revenue against the order of the ld CIT(A), Cuttack dated 21.9.2020 in Appeal No.405056741210218 in the matter of assessment under section 143(3) r.w.s 92CA of the Act for the assessment year 2014-15. C.O. No.13 is filed by the assessee in revenue’s appeal for the assessment year

ACIT,CIRCLE-1(!), SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARSUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

5. ITA No.264/CTK/2020 is filed by the revenue against the order of the ld CIT(A), Cuttack dated 21.9.2020 in Appeal No.405056741210218 in the matter of assessment under section 143(3) r.w.s 92CA of the Act for the assessment year 2014-15. C.O. No.13 is filed by the assessee in revenue’s appeal for the assessment year