D.C.I.T. 2(1), RAIPUR vs. M/S BAGADIYA BROS. PVT. LTD., RAIPUR
Appeal is dismissed
ITA 387/BIL/2014[2010-11]Status: DisposedITAT Raipur11 Oct 2018AY 2010-11
Bench: Shri R. K. Panda & Ms Suchitra Kamble
Section 92C(2)Section 92C(3)
Transfer Pricing Study (TP Study) before the AO / TPO. The turnover of the assessee company was Rs. 996 crores and the trading results were accepted by the Assessing Officer. The assessee has international transaction with the Associate Enterprise (AE) for vessel freight
(chartering) of Rs. 232,72,71,145; vessel freight (trading) of Rs. 10,66,94,209/-; export