DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR vs. C. G. ISPAT PRIVATE LIMITED, RAIPUR
ITA 95/RPR/2025[2014-15]Status: DisposedITAT Raipur30 Jul 2025AY 2014-15
Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 95/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15)
For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(3)Section 147Section 250Section 92BSection 92C
Transfer Pricing Officer- TOP under Section 92CA could be invalid and bad in law”. Therefore, the order passed by Ld. CIT(A) was justified, based on proper appreciation of the facts & law and well in accordance with the principle laid down in the jurisprudence referred to herein above, therefore, had rightly decided the issue in favour of the assessee, resultantly
