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

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

182,23,39,293/-to the arm's length price determined by the Appellant with respect to the Specified Domestic Transaction of transfer of power Eligible unit to the manufacturing unit and, in doing so, has erred in disregarding the arm's length price determined by the assessee in the transfer pricing documentation under section