MAHALAXMI CONTINENTAL LIMITED,GUWAHATI vs. INCOME TAX OFFICER (DCIT/ACIT CIR-1), GUWAHATI
In the result, both the appeals of the assessee are allowed
ITA 54/GTY/2025[2016-17]Status: DisposedITAT Guwahati13 Mar 2026AY 2016-17
Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar
Section 250Section 92B
37,156/-. The Assessing Officer by following the order of the Transfer Pricing Officer in A.Y. 2015-16 calculated the adjustment in respect of the purchases made by the assessee from its Associated Enterprises at Rs. 1,45,08,356/- and added the same to the income of the assessee, though, no reference was made to the Transfer Pricing Officer
