Search: transfer pricing

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Section 50C4 Section 143(3)3 Section 40A(3)2 Section 682 Section 542 Disallowance2 Addition to Income2

M/S ANDRITZ HYDRO PRIVATE LIMITED,BHOPAL vs. THE DCIT CIRCLE 1(1), BHOPAL

In the result, appeal of assessee is allowed for statistical purpose

ITA 75/IND/2022[2017-18]Status: DisposedITAT Indore28 Aug 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Andritz Hydro Private Dcit Circe 1(1) Ltd. Bhopal Vs. D-17, Mpakvn Industrial Area, Mandideep Raisen (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcv 2466 R Assessee By Shri Rahul, Kaul Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.06.2023 Date Of Pronouncement 28.08.2023

Section 143(3)Section 144C(13)Section 144C(5)Section 92C(3)

section 92D(1) and rules made thereunder or the information or data used in computation of arm’s length price is not reliable or correct. A similar explanation has been provided by the CBDT in circular no.12 dated 23rd August 2001. Thus, the Ld. AR has submitted as per the circular issued by the CBDT the TPO was bound

M/S ANDRITZ HYDRO PRIVATE LIMITED,BHOPAL vs. THE DCIT CIRCLE 1(1), BHOPAL

JAI PRAKASH NARAYAN SHARMA,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX-2(1), INDORE

M/S ANDRITZ HYDRO PRIVATE LIMITED,BHOPAL vs. THE DCIT CIRCLE 1(1), BHOPAL

JAI PRAKASH NARAYAN SHARMA,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX-2(1), INDORE

THE DCIT1(1), INDORE vs. SHRI RAVI ARORA, INDORE