M/S. JOYALUKKAS INDIA LTD, vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,
In the result, the appeal fails and the substantial questions
ITA/10/2019HC Kerala21 Dec 2022
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
For Appellant: M/S.JOYALUKKAS INDIA LTDFor Respondent: THE ASSISTANT COMMISSIONER OF INCOME TAX
Section 143Section 143(1)Section 143(3)Section 144CSection 36(1)(iii)Section 92C
Transfer Pricing Officer was made by the 1st respondent to
determine whether the international transactions have been
made at Arm’s Length Price in accordance with Section 92CA of
the Income Tax Act.
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