M/S. VAN-OORD INDIA PVT. LTD,MUMBAI vs. ACIT CIR 5(3) (2) , MUMBAI
In the result, appeal of the Revenue is dismissed
ITA 1987/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 Jan 2024AY 2012-13
Bench: Shri Amit Shukla & Shri Gagan Goyalm/S. Van Oord India Pvt. Ltd. 201, 2Nd Floor, Central Plaza, 166 Cst Road, Kalina, Raheja Towers, Opp. Sidbi, Mumbai-400 098 Pan: Aaach5430J ..... Appellant Vs. Acit Circle 5(3) (2) Aayakar Bhavan, M. K. Road, Mumbai- 400 020 ..... Respondent & Acit Circle 5(3) (2) Aayakar Bhavan, M. K. Road, Mumbai- 400 020 ...... Appellant Vs.
For Appellant: Shri Divesh Chawle, Ld. ARFor Respondent: Shri Asif Karmali, Ld. DR
Section 114Section 250Section 28Section 92(1)
Transfer Pricing Adjustment. During the appeal proceedings before the Ld. CIT (A), assessee raised additional ground of appeal also pertaining to Dividend Distribution Tax (DDT) u/s. 115O of the Act, which was not allowed by the Ld. CIT (A).
5. Order passed by Ld. CIT (A) u/s. 250 of the Act made aggrieved both the sides, i.e. Revenue and assessee
