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KSSIIPL VEL JV,PURI vs. ACIT CIRCLE-5(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 91/CTK/2023[2014-15]Status: DisposedITAT Cuttack29 Aug 2024AY 2014-15

For Appellant: Ms. Pooja Dhalwani, CAFor Respondent: Shri Sanjay Kumar, CIT-DR

Section 143(2)Section 40A(2)Section 92C

transfer pricing as provided under the Act. It referred to section 92B which defines 'International transaction', section 92A which defines 'Associated Enterprise Rule 10D which deals with the most appropriated method for determination of ALP and Rule 10B(1