TATA NYK SHIPPING PTE. LTD. ,SINGAPORE vs. CIT INTERNATIONAL TAXATION-3, NEW DELHI

In the result, the appeal is allowed

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 2016-17 M/S. Tata Nyk Shipping Pte. Vs. Commissioner Of Income Tax, Ltd., International Taxation-3, 6, Shenton Way, #18-08B, New Delhi Oue Downtown 2, Singapore Pan :Aadct9945P (Appellant) (Respondent)

Transfer Pricing Officer (TPO) to examine arm’s 3 AY: 2016-17 length nature of such transactions. After considering the order of the TPO passed under section 92CA(3) of the Act, the Assessing Officer ultimately completed the assessment vide order dated 14.06.2019 accepting the income declared by the assessee. The assessment order so passed was taken up for review

GREEN INFRA WIND FARM ASSET LTD.,GURUGRAM vs. ACIT, CIRCLE 10(2), NEW DELHI

In the result, the appeal of the assessee is partly allowed