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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

144C(3) of the Act. The TPO vide letter dated 13/01/2022 received by AO’s office on 16/01/2022 forwarded the revised computation as per the directions given by Ld DRP in order dated 28/12/2021. The TPO in its letter stated that - "the assessee has transferred power from Unit-2 at Rs.61,72,090,010/-. Accordingly total downward adjustment amounting

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