Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh
1 That on the facts and circumstances of the case and in law the Ld Commissioner of Income-tax, Appeals-ll, Noida [CIT(A)] has erred in computing INR 68,74,954 as the income attributable to the Appellants PE from offshore supply of goods and thereby confirming the addition of INR 34,20,203. Ground No. 2 That