BNY MELLON INTERNATIONAL OPERATIONS (INDIA) PVT. LTD.,,PUNE vs. ASSESSING OFFICER, NATIONAL E-ASSESSMENT CENTRE,, DELHI
The appeal of the assessee is PARTLY ALLOWED
ITA 699/PUN/2021[2017-18]Status: DisposedITAT Pune08 Aug 2023AY 2017-18
Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 699/Pun/2021 धििाारण वर्ा / Assessment Year : 2017-18 Bny Mellon International Operations (India) Pvt. Ltd., Tower S3, Level 1, Cybercity, Magarpatta City, Hadapsar, Pune-411013 Pan: Aadcm 9640 E . . . . . . . अपीलाथी / Appellant बिाम / V/S National E-Assessment Centre, Delhi . . . . . . .प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Nitesh Joshi Revenue By : Shri Rakesh Jha सुनवाई की तारीख / Date Of Conclusive Hearing : 03/08/2023 घोषणा की तारीख / Date Of Pronouncement : 08/08/2023 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Is Directed Against The Order Of The National Faceless Assessment Centre, Delhi, [‘Ao’ Hereinafter] Dt. 29/10/2021 Passed U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] For The Ay 2017-18. Itat-Pune Page 1 Of 16
For Appellant: Shri Nitesh JoshiFor Respondent: Shri Rakesh Jha
Section 143Section 143(3)Section 144C(13)Section 253(1)Section 253(1)(d)Section 271Section 274Section 92C(2)Section 92C(3)
penalty proceedings
ITAT-Pune Page 3 of 16
BNY Mellon International Operations (India) Pvt. Ltd.
ITA No.699/PUN/2021 AY: 2017-18
under section 274 read with section 271 (1)(c) of the Act, without considering the fact that adjustment to transfer price is on account of difference of opinion on the computation of arm's length price as determined
