GODAWARI POWER AND ISPAT LTD.,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, NATIONAL INFORMATICS CENTER, DELHI, DELHI
In the result, appeal of the assessee is allowed
ITA 42/RPR/2022[2017-18]Status: DisposedITAT Raipur24 Apr 2023AY 2017-18
Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)
For Respondent: Smt. Ila M. Parmar, CIT-DR
Section 142(1)Section 143(2)Section 270ASection 80Section 80ISection 92BSection 92C
1) on 30/01/2021, wherein it has been determined that an adjustment of Rs.
49,52,68,006/- should be made to the value of international transactions entered into by the assessee company. Therefore, as per TPO order under section 92CA(3) dated 30/01/2021, a sum of Rs. 49,52,68,006/- was proposed to be added to the income
