I.T.O.,WARD-1(1), KOLKATA vs. M/S PCM STRESCON OVERSEAS VENTURE LTD., KOLKATA

In the result, both appeal preferred by the revenue (ITA No

Bench: Shri P. M. Jagtap & Shri A. T. Varkey]

transfer pricing officer. − Clause (5) of Section 153 of the Act provides that, where the AO is required to give effect to an order u/s 250 passed by CIT(A) or order u/s 254 passed by Tribunal or order u/s 260

M/S PCM STRESCON OVERSEAS VENTURE LTD.,SILIGURI vs. PCIT-1, , KOLKATA

In the result, both appeal preferred by the revenue (ITA No