DCIT, CIR-4(1), KOLKATA, KOLKATA vs. M/S MCLEOD RUSSEL INDIA LTD., KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

transfer pricing order, I find that the Ld. TPO was not in agreement with the assessee's contentions and the TP study of the appellant. According to the Ld. TPO the application of CUP Method by the appellant was inappropriate. According to the Ld. TPO the CUP Method was to be applied and the arm's length interest rate

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), KOLKATA vs. EMAMI LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

920/- by Id. CIT (A) as made by\nthe Id. Transfer Pricing Officer/ AO on account of eligible / non-eligible\nunits between the assessee and its Associated Enterprises.\n07. We find that the facts in brief are that the Id. Transfer Pricing Officer\nhas made a transfer pricing adjustment of ₹1,79,47,698/-, in relation\nto Inter-Unit transfer