M/S USHA MARTIN LTD,KOLKATA vs. ACIT CIR-3, RANCHI

In the result, appeal of the assessee stands partly allowed for statistical purposes

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

transfer pricing, it was submitted that the assessee is in the business of manufacture of steel wire, steel ropes, wire rods, billets, wires, and other steel products etc. It was the submission that the products manufactured by the assessee was in the realm of steel. The assessee had provided its TNMM calculation and had given multiple

SUDHIR KUMAR JHA,BOKARO STEEL CITY vs. ACIT OR DCIT, CIRCLE-3, BOKARO

In the result, the appeal of the assessee is dismissed

14. Payments were received in cash till Sept. 16 and registry was done on\n19.12.2016.\nMy\nmain\nsource\nof income is agricultural income, excluding\nagricultural income, does not exceed the basic exemption limit for filing income\nand total\nnet\nincome\n4.\ntax\nreturn. Copy of PAN enclosed as Annexure-2. Land ownership certicale for some larids\nin village Bardaha from