M/S. TEGA INDUSTRIES LIMITED,KOLKATA vs. D.C.I.T., CIRCLE-11(1), KOLKATA, KOLKATA
In the result, appeal of the assessee is partly allowed for statistical purposes
ITA 539/KOL/2022[2018-2019]Status: DisposedITAT Kolkata08 Apr 2024AY 2018-2019
Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Ble
For Appellant: Shri S.P. Chidambaran, AdvocateFor Respondent: Shri Rakesh Kumar Das, CIT, D/R
Section 144C(5)Section 234BSection 234CSection 80JSection 91
92D and 92E,
"international transaction" means a transaction between two or more associated enterprises, either or both of whom are non-residents, in the nature of purchase, sale or lease of tangible or intangible property, or provision of services, or lending or borrowing money, or any other transaction having a bearing on the profits, income, losses or assets of such
