DODLA DAIRY LIMITED,HYDERABAD vs. DCIT CIRCLE -8(1), HYDERABAD
ITA 466/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19
Bench: Us:
For Appellant: Shri Aashik Shah, C.AFor Respondent: Ms. U. Mini Chandran
Section 143(3)Section 144Section 80Section 801BSection 80J
1 Without prejudice, the lower authorities erred in proposing a TP adjustment of INR 19,43,26,338, without appreciating that the TP adjustment with respect to the deduction claimed under section 801B(11A) of the Act to the extent of INR 2,05,64,816 pertains to the transfer of processed milk/milk products from processing units