BS LIMITED,HYDERABAD vs. ASST.COMISSIONER OF INCOME TAX, CIRCLE-2(3), HYDERABAD
In the result, appeal of the assessee is allowed for statistical purposes
ITA 2186/HYD/2017[2013-14]Status: DisposedITAT Hyderabad27 Apr 2018AY 2013-14
Bench: Shri D. Manmohan & Shri S. Rifaur Rahmanassessment Year: 2013-14
For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Deepak P. Ripote
Section 132Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 92B
TP study conducted by assessee:
The assessee has carried out the economic analysis and has summarized it as under:
Nature of Amount (Rs.)
MAM
PLI
Margin of Margin of international assessee compalrable transaction
Investment
12,68,25,000/- -
-
-
- in subsidiary
Corporate
13,58,87,500/- -
-
-
-
Guarantee
M/s BS Ltd., Hyd.
2.4
Analysis of the Transaction:
As per the audited statement
