DCIT, CIRCLE - 10(2), , KOLKATA vs. M/S. VESUVIUS INDIA LTD., , KOLKATA

In the result, both the appeals of the revenue are dismissed and cross- objections by the assessee are allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

transfer pricing adjustment and concluding that the transaction between assessee and its AE is at arm’s length. iv. That the appellant craves to add, alter, amend, modify or rescind the grounds hereinabove before or hearing of this appeal.” C.O. Nos. 02 & 03/Kol/2021 AY: 2012-13 & 2013-14 M/s. Vesuvius India Ltd. 3. The revenue’s sole substantive ground raised

DCIT, CIRCLE - 10(2), , KOLKATA vs. M/S. VESUVIUS INDIA LTD., , KOLKATA

In the result, both the appeals of the revenue are dismissed and cross- objections by the assessee are allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

transfer pricing adjustment and concluding that the transaction between assessee and its AE is at arm’s length. iv. That the appellant craves to add, alter, amend, modify or rescind the grounds hereinabove before or hearing of this appeal.” C.O. Nos. 02 & 03/Kol/2021 AY: 2012-13 & 2013-14 M/s. Vesuvius India Ltd. 3. The revenue’s sole substantive ground raised

ACID, CIRCLE-5(1), KOLKATA, KOLKATA vs. EMAMI REALTY LIMITED, KOLKATA

In the result, both the appeal of the Revenue and cross objections of the assessee are\ndismissed

d CIT(A) has erred in not holding\nthat the liabilities relatable to the real estate undertaking had not been correctly\ntransferred resulting in violation of the condition set out in Section 2(19AA)(ii) of the Act.\n3. Whether in the facts and circumstances of the case and in law, the Ld CIT(A) erred in\nobserving that