In the result, both the appeals of the assessees (In ITA No
Bench: Shri A.T, Varkey, Jm & Dr. A.L. Saini, Am M/S. Raipur Steel Casting India (P) Ltd. Vs. P.C.I.T.,-5, Kolkata Pan: Aaacg 8490M (अपीलाथ" /Appellant) (""यथ" / Respondent) ..
Transfer Pricing Officer by the Assessing officer after 11 M/s. Raipur Steel Casting India P.Ltd. M/s Srinath Ji furnishing (p) Ltd obtaining the approval of PCIT as per 92CA of the Act. In this view of the matter the benchmarking of the domestic transaction undertaken with the specified domestic parties for the purpose of determining the Arms Length Price