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
section 92F(iii) and reading the said provision along with Rule 10B(l)(e) of the Rules, the Tribunal held that the net profit margin of the Enterprise which is in India, has to be determined by applying the Transfer Pricing
