Search: transfer pricing

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Section 2635 Section 143(3)4 Section 14A2

M/S. EVEREADY INDUSTRIES INDIA LTD.,KOLKATA vs. PR.CIT-4, KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 805/KOL/2019[2014-15]Status: DisposedITAT Kolkata13 Dec 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 14ASection 263

Transfer Pricing Officer. (c) Disallowance u/s 14A of the Act was not made by the A.O keeping in view the circular No. 5/2014 (F.No. 225/182/2013-ITA.II) dated 11-02-2014 as well as provisions laid down in the Act. (d) It is seen from clause 17 of TAR that the assesse did not take valuation of properly sold as per provisions