Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)
transfer pricing for power, the A.O. has relied on the decision of Bombay High Court in the case of Atul Durga House Ltd. 211 ITR 604, it is important to mention here that the decision was given in the context of claim u/s 80J of the Income Tax Act I961 as applicable prior to 1.4.1976 and the said section