FRESENIUS KABI ONCOLOGY LTD,NEW DELHI vs. ITO, WARD-9(3), NEW DELHI

In the result appeal of the assessee is allowed

Bench: Shri Prakash Chand Yadav & Shri Manish Agarwalfresenius Kabi Oncology Ltd. Income Tax Officer, B-310, Som Dutt Chamber, Ward-9(3), Bhikaji Cama Place, Vs. New Delhi. New Delhi-110066. Pan-Aabcd7720L (Appellant) (Respondent)

144C of the Act and therefore, is illegal and liable to be quashed. Fresenius Kabi Oncology Ltd. vs. ITO 3. That the AO/ TPO/ DRP erred on facts and in law in making an adjustment of Rs.105,07,00,000 to the arm's length price of 'international transactions' of sale of APIs and formulations, undertaken by the Appellant with

DEFSYS SOLUTIONS PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-15, NEW DELHI

In the result the appeal of the assessee in ITA No