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Section 92C3 Section 92B3 Section 802 Section 80I2 Transfer Pricing2

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

GODAWARI POWER AND ISPAT LTD.,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, NATIONAL INFORMATICS CENTER, DELHI, DELHI

GODAWARI POWER AND ISPAT LTD.,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, NATIONAL INFORMATICS CENTER, DELHI, DELHI

DEPUTY COMMISSIONER OF INCOME TAX-1(1), RAIPUR vs. C. G. ISPAT PRIVATE LIMITED, RAIPUR