M/S SARAT CHATTERJEE & CO. vs. P PVT. LTD.,KOLKATAVS.ACIT, CENTRAL CIR. 1(1), KOLKATA
In the result, the appeal of the assessee is partly allowed
ITA 101/KOL/2022[2017-18]Status: DisposedITAT Kolkata29 Mar 2023AY 2017-18
Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]
Section 143(3)Section 144C(13)Section 92C
transfer pricing. Thus, Chapter X of the Act governs the determination of arm's length price of every / any international transaction with a view to prevent profit shifting to a foreign jurisdiction 3.4 Chapter Xll-G of the Act provides relates to special provisions relating- to income of shipping companies in terms of computation of profits and gains from
