T.K.M.GLOBAL LOGISTICS LIMITED,KOLKATA vs. ACIT, WARD - 15(1), KOLKATA, KOLKATA
In the result, appeal of the assessee is allowed in part
ITA 83/KOL/2018[2013-14]Status: DisposedITAT Kolkata11 Dec 2019AY 2013-14
Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2013-14 Tkm Global Logistics Limited.........………........................................................……………….…......Appellant Room No. 710 & 711 7Th Floor Diamond Heritage 16, Strand Road Kolkata – 700 001 [Pan : Aabct 2426 M] Vs. Asstt. Commissioner Of Income Tax, Ward-15(1), Kolkata………..........….………....…....Respondent Appearances By: Mr. Ajit Korde, Advocate & Ms. Rachna Agarwal, Ca, Appeared On Behalf Of The Assessee. Dr. P.K. Srihari, Cit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : November 26Th, 2019 Date Of Pronouncing The Order : December 11Th, 2019 Order Per J. Sudhakar Reddy, Am :-
Section 144C(5)Section 14ASection 154Section 92Section 92CSection 92C(3)
Transfer Pricing Officer (TPO) rejected the internal comparables used by the company for benchmarking of the transaction, without internal comparables used by the company for benchmarking of the transaction, without internal comparables used by the company for benchmarking of the transaction, without giving any reason, whatsoeve giving any reason, whatsoever. Thus, he submits that the Assessing Officer/TPO violated r. Thus
