AMRICON AGROVET PVT. LTD.,KOLKATA vs. DCIT, CENTRAL CIRCLE-2(1), KOLKATA, KOLKATA
In the result, assessee’s appeal is allowed
ITA 756/KOL/2017[2013-14]Status: DisposedITAT Kolkata31 Oct 2017AY 2013-14
Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2013-14 Amrit Feeds Ltd. V/S. Dcit, Central Circle- 158, Lenin Sarani, 2Nd 2(1), 110, Shantipally, Floor, Kolkata-13 Em By-Pass, [Pan No.Aacca 5571 D] Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year: 2013-14 Amrit Hatcheries Ltd. V/S. Dcit, Central Circle- 158, Lenin Sarani, 2Nd 2(1), 110, Shantipally, Floor, Kolkata-13 Em By-Pass, [Pan No.Aacca 5987 A] Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent
Section 143(3)Section 263Section 801BSection 92C
192 Taxman 317 (Delhi) this Court observed that ordinarily the Assessing Officer would make reference to the TPOs in those cases where he is not in agreement with the particular price disclosed by the assessee or where, on account of complex nature of the transaction, he feels that the arms length price needs to be determined
