ASSAM BIO ETHANOL PRIVATE LIMITED,GUWAHATI vs. ITO W-1(1), GUWAHATI, GUWAHATI
Appeal is partly allowed
ITA 288/GTY/2024[2021-22]Status: DisposedITAT Guwahati16 Oct 2025AY 2021-22
Bench: The Drp Was That The
Section 143(3)Section 144Section 144C(3)
transfer pricing report, which had taken into consideration all possible and permissible methods of computing Arm’s
Length Price (ALP) and had, with good reasons, rejected all of them and adopted “other method” as prescribed under Rule 10AB. The Ld. AR pointed out on page 133 of the paper book that the “other method” was adopted after a detailed analysis