P I INDUSTRIES LIMITED ,UDAIPUR vs. PR. CIT, UDAIPUR, UDAIPUR
ITA 4/JODH/2021[2016-17]Status: DisposedITAT Jodhpur08 Sept 2021AY 2016-17
Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Pi Industries Limited, Vs. Pr.Cit, Udaisagar Road, Udaipur. Udaipur-313001. Pan No. Aabcp 2183 M
Section 115JSection 143(3)Section 263Section 32ASection 35(1)(iv)Section 80ISection 92C
Transfer
Pricing Officer (TPO)”.
11. The power to determine the Arm’s Length Price (ALP) in an international transaction or specified domestic transaction is contained in sub- section (3) of Section 92C