MIRZA INTERNATIONAL LIMITED,KANPUR vs. DCIT CIRCLE 2(1)(1), KANPUR
The appeals of the assessee stand partly allowed
ITA 35/LKW/2022[2017-2018]Status: DisposedITAT Lucknow30 Jun 2025AY 2017-2018
Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary
For Appellant: Shri Akshay Gupta, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 143(3)Section 40A(7)Section 80Section 92Section 92C
section 92CA(1) of the Act was made by the Assessing Officer (AO) to the Transfer
Pricing Officer (TPO). Thereafter the TPO issued show cause notice to the assessee on the issue of Specified Domestic
Transactions (SDTs) entered into between the eligible and non- eligible units of the assessee. The assessee had adopted Internal
Transaction Net Margin Method (TNMM
