NORMURA RESEARCH INSTITURE FINANCIAL TECHNOLOGIES INDIA PRIVATE LIMITED,KOLKATA vs. ACIT,CIRCLE-2(2), KOL, KOLKATA
In the result, appeal of the assessee is partly allowed for statistical purposes
ITA 204/KOL/2017[2012-13]Status: DisposedITAT Kolkata09 Feb 2023AY 2012-13
Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2012-13
For Appellant: Shri J. P. Khaitan, Sr. Counsel & ShriFor Respondent: Shri Amal Kamat, CIT, DR
Section 115JSection 143(3)Section 144CSection 144C(5)
211,388 vide revised order effect dated 4
January 2017 passed by the Transfer Pricing Officer) to the international transactions with Associated Enterprises.
5. For that the Transfer Pricing Officer erred In not providing the detailed search process adopted by him for selecting his own set of companies which he considered as comparable to the Appellant and also erred
