M/S. TEGA INDUSTRIES LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri George Mathan & Shri Rakesh Mishra

transfer pricing proceedings when the facts of the case including the underlying arguments have not altered. 4. Non-grant of deduction under section 80G of the Act. 4.1. That on the facts and in the circumstances of the case and in law, The Ld. AO and Hon'ble DRP erred in not granting the deduction claimed by the Appellant under