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2 results for “transfer pricing”+ Section 271(1)(b)clear

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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

271 Taxman 170(Karn.)(HC). 6. Similarly, the ld.AR had also drew our attention to the order passed by the Delhi Bench of the Tribunal in the case of M/s ETT Ltd. Vs. CIT, ITA No. 3341/Del/2018, order dated 26.03.2019. 7. On merit, it was submitted that the assessee in the case of M/s Scorpio Iron Ltd. ITA No.388/PAN/2017

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

In the result, both appeals of the assessee are allowed