DCIT, CIRCLE - 11(1), KOLKATA, KOLKATA vs. M/S. EPCOS FERRITES LTD., (SINCE MERGED WITH M/S. EPCOS INDIA P. LTD.,), NADIA

In the result, the both appeals filed by the revenue are dismissed, except other ground no

Bench: Shri A.T. Varkey, Jm & Dr.A.L.Saini, Am

Transfer Pricing Officer (TPO): (a).Arm`s Length Price adjustment for A.Y.2002­03 at Rs. 5,19,77,000/­ (b).Arm`s Length Price adjustment for A.Y.2003­04 at Rs. 10,02,37,000/­ Other Grounds (i).Ld CIT(A) erred in deleting provision for payment of gratuity under section 40A(7) of the Act and addition made on account