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Section 92C5 Section 143(3)4 Section 2633 Section 144C(5)2 Section 244A2 Section 143(2)2 Transfer Pricing2

M/S TEGA INDUSTRIES LTD.,KOLKATA vs. DCIT, CIRCLE-11(1), KOLKATA

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

ITA 2597/KOL/2024[2021-22]Status: DisposedITAT Kolkata16 Jun 2025AY 2021-22

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 144BSection 144C(5)Section 244ASection 92BSection 92CSection 92C(3)

transfer pricing method, although the said method applied is not in accordance with the first proviso to section 92C (2) of Act and Rule 10B (1) (a) of the Rules; 2.2.3. Without prejudice to above, the rate of guarantee commission recovered by the Appellant in the instant case is more than the rate being upheld by Hon'ble ITAT

M/S TEGA INDUSTRIES LTD.,KOLKATA vs. DCIT, CIRCLE-11(1), KOLKATA

M/S TEGA INDUSTRIES LTD.,KOLKATA vs. DCIT, CIRCLE-11(1), KOLKATA

NATWEST MARKETS PLC - INDIA BRANCH,KOLKATA vs. CIT (IT & TP), CIR- 1(2), KOLKATA, KOLKATA