VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CC-4, JAIPUR
In the result, the appeal of the assessee in ITA no
ITA 1144/JPR/2024[2020-21]Status: DisposedITAT Jaipur30 Jun 2025AY 2020-21
For Appellant: Shri Vinod Kumar Gupta, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 115JSection 115QSection 143(3)Section 144C(5)Section 36(1)(va)
3. Further, even at net level, the Net Cost Plus ('NCP') margin earned by appellant is computed at 7.56%, which is higher than the arm's length margin i.e., the median of the comparable set of 31 companies, computed at 4.52%.
- 4. Accordingly, it is submitted that because of the reason that the margins earned by the appellant is much
