THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

Transfer Pricing Officer is correct or not has not been addressed. Therefore, for the assessment year 2008-09, the proceedings are incomplete. As this contention is also made by the learned counsel for the respondent/assessee, even different provisions of Section 37(1) of 61 the I.T. Act made declaration of Rs.3/- crores to cover up the expenses which calls

COMMISSIONER OF INCOME TAX vs. M/S.WINTAC LTD.,