M/S. LINDE INDIA LIMITED (FORMERLY BOC INDIA LIMITED),KOLKATA vs. JCIT, RANGE - 12, KOLKATA, KOLKATA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 224/KOL/2016[2011-2012]Status: DisposedITAT Kolkata07 Dec 2023AY 2011-2012
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 224/Kol/2016 Assessment Year: 2011-2012 M/S. Linde India Limited,..........................Appellant (Formerly Boc India Limited) ‘Oxygen House’, P-43, Taratala Road, Kolkata-700088 [Pan: Aaacb2528H] -Vs.- Joint Commissioner Of Income Tax,..........Respondent Range-12, Kolkata, Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri J.P. Khaitan, Sr. Counsel & Shri P. Jhunjhunwala, Advocate, Appeared On Behalf Of The Assessee Shri Rakesh Kumar Das, Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : November 28, 2023 Date Of Pronouncing The Order : December 07, 2023 O R D E R Per Rajpal Yadav, Vice-(Kz):- The Assessee Is In Appeal Before The Tribunal Against The Assessment Order Dated 27.11.2015 Passed Under Section 144C(5) Read With Section 143(3) Of The Income Tax Act.
Section 143(3)Section 144C(5)
109/-) is treated as Transfer Pricing
Adjustment”.
9
Assessment Year: 2011-2012
M/s. Linde India Limited
(formerly BOC India Limited)
The ld. Assessing Officer has accepted the recommendation of ld.
TPO and the same is concurred by the District Resolution Panel.
9. While impugning the order of the ld. Assessing Officer, ld.
Counsel for the assessee has filed a brief
