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Section 92C6 Section 143(3)2 Section 92A2 Transfer Pricing2 Exemption2 Deduction2 Addition to Income2 Natural Justice2 Comparables/TP2

SCORPIO IRON LTD,PANAJI vs. ITO, WARD - 1(4), PANAJI

In the result, both appeals of the assessee are allowed

ITA 388/PAN/2017[2013-14]Status: DisposedITAT Panaji07 Oct 2021AY 2013-14

For Appellant: Shri Shrinivas Nayak, CAFor Respondent: Shri Sourabh Nayak, Sr. DR

Section 143(3)Section 92ASection 92C

2 formulated by the revenue in the respective appeals, we proceed to pass the following: ORDER (i)Both the appeals i.e., ITA No. 392/2018 and ITA No.170/2019 are dismissed. (ii)Order dated 22.12.2017 passed by the Income Tax Appellate Tribunal, Bangalore in Taxport Overseas (P.) Ltd. (supra) is affirmed. 10. The above said view was followed by the Delhi Bench

SHREE AMBEY FORGING PRIVAT LIMITED,PANAJI vs. ITO, WARD - (4), PANAJI

In the result, both appeals of the assessee are allowed