AMWAY INDIA ENTERPRISES PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE 1(1), DELHI / NFAC, DELHI
Appeal of the assessee is allowed
ITA 5912/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Nov 2025AY 2021-22
Bench: Shri Sudhir Pareek & Shri Manish Agarwalamway India Enterprises Private Dcit, Limited, Circle-1(1), Ground Floor, Elegance Tower, Vs. Delhi/Nfac. Plot No.8, Non Hierarchical Commercial, Jasola, Delhi-110025. Pan-Aaaca5603Q (Appellant) (Respondent)
Section 143(1)(a)Section 143(2)Section 143(3)Section 80GSection 92C
144C of the Income Tax Act, 1961
("the Act") dated 28.10.2024 and determining the total income of the appellant at Rs 275,65,46,220/- against the returned income of Rs. 77,89,22,110/-.
2. The Ld. TPO/DRP/AO has erred on facts and in law in making addition on account of "AMP Intensity" amounting to Rs.170