THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Rectification order was passed on - 18 - 19.02.2002 and the income was determined at Rs.114,72,43,817/- u/s 143(1) read with Section 154. Notice u/s 142(1) was issued on 21.12.2001 with a questionnaire. Further notices u/s 142 (1) were issued on various dates beginning from 7.10.2003 to 8.3.2004. The assessee- company filed written replies along with enclosures from

PR.COMMISSIONER OF vs. M/S TRIANZ HOLDINGS PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

transfer pricing adjustments may be recalculated accordingly.” Further, while disposing off of the assessee’s petition for rectification of its earlier directions issued through order u/s 144C (5) of the Act dated 3.12.2014, the DRP, in its Order u/s 154

HERBALIFE INTERNATIONAL INDIA PVT LTD vs. THE COMMISSIONER OF INCOME TAX

In the result, the assessee's appeal for

Bench: V KAMESWAR RAO,S RACHAIAH

154 of the IT Act, has erred in stating that - 10 - ITA No. 433 of 2018 Assessment Order 29.10.2012 is completely silent on the issue, which is in contrast to the decision of the Bengaluru Bench of the Tribunal in ICICI Venture Funds Management Co. Ltd. Vs. CIT (ITA No.66/Bang/2010), wherein it has been held that merely because there