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 study, which is Operating Profit/ Operating Revenue. Manner of application of TNMM for determining the Arm's length price has been provided under Rule 10B (1)( e) of the Income Tax Rules, which reads as under:
"Rule 10B. (1) For the purposes of sub-section (2) of section 92C
