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
TP) and Dispute Resolution Panel-2, Bangalore, has erred in rejecting the Comparable Uncontrolled Price method adopted by the assessee, under the transfer