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
2) was issued and sent on 17/08/2018. Thereafter, notices under section 142(1) alongwith questionnaire were issued to the assessee, in response to which the assessee has submitted details and information from time to time through e-proceedings. With regard to determination of arm’s length price of ‘Domestic/international Transactions’, the AO noted that during the year under consideration
