M/S. SAVA HEALTHCARE LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, PUNE

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

bogus; when no authority to such effect existed with the learned TPO. The learned DRP erred in not deleting the entire addition proposed by the learned TPO on the above analogy as such and further erred in not proceeding with the matter instead of leaving the matter at that point, considering the scope of powers u/s 144C