DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. SECO TOOLS INDIA PVT. LTD.,, PUNE
In the result, the Cross Objections of assessee are allowed and appeals of Revenue are dismissed
ITA 813/PUN/2017[2003-04]Status: DisposedITAT Pune01 Aug 2019AY 2003-04
Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.812 & 813/Pun/2017 यििाारण वषा / Assessment Years : 2002-03 & 2003-04
For Appellant: Shri Nikhil PathakFor Respondent: Shri Sudhendu Das
Section 143(1)Section 143(3)Section 147Section 148Section 36(1)(iii)
92C(1) l
as per as transaction books of computed has been account by the entered assessee into having regard to the arm's length price
(Rs)
(Rs)
Clause
Clause
Clause 12(c)
Clause
12(a)
12(b)
12(d)
1
Sandvik
Receipt for 19,414,64
19,414,64
Refer Note
Asia
IT support
2
2
7
to Limited
