AUTOLINE INDUSTRIES LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE
In the result, appeal of the assessee in ITA No
ITA 2983/PUN/2017[2013-14]Status: DisposedITAT Pune21 Nov 2019AY 2013-14
Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos. 970 & 2983/Pun/2017 नििाारण वषा / Assessment Years : 2012-13 & 2013-14 Autoline Industries Limited. S. No.313-314 & 320-323, Nanewarwadi, Chakan, Pune-410501. Pan : Aabca4534D .......अऩीऱाथी / Appellant बिाम / V/S.
For Appellant: Shri Sharad Shah &For Respondent: Shri T. Vijaya Bhaskar Reddy, CIT
Section 115JSection 14Section 14A
Transfer
Pricing Officer (TPO) that non-charting of guarantee commission to Autoline
Industries USA Inc. & DEP Autoline LLC, USA as Nil rate is at Arm‟s Length
Price (ALP). The assessee thereafter, made detailed submissions before the TPO which is at Para 6.2 of the TPO‟s order. It is observed that in that detailed submissions, the assessee has stated