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Section 10A8 Section 143(3)7 Section 406 Transfer Pricing3 Section 144C(1)2 Section 194J2 Section 1442 Exemption2 Deduction2

OCEAN INDIA PVT. LTD.,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed

ITA 150/VIZ/2016[2011-12]Status: DisposedITAT Visakhapatnam23 Nov 2020AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blei.T. (T.P.) A. No. 150/Viz/2016 (Asst. Year : 2011-12) M/S. Teejay India Pvt. Ltd. Vs. The Acit, Circle-5(1), (Formerly Known As Ocean Visakhapatnam. India Pvt. Ltd.), Plot No. 15, Brandix India Apparel City Pvt. Ltd. Sez, Pudimadaka Road, Atchutapuram, Visakhapatnam. Pan No. Aaaco 9452 H (Appellant) (Respondent)

For Appellant: Shri Ajith Tolani/For Respondent: Shri D.K.Sonowal, CIT(DR)

Section 143(3)Section 92C(3)

2. That on the facts and circumstances of the case, the learned Dispute Resolution Panel ('the learned Panel') and the learned AO erred in upholding the approach of the learned TPO and the consequent adjustment of INR 31,07,79,932/- made to the transfer price of the Appellant's international transactions with Associated Enterprises ('AEs'). 3. That the learned

OCEAN INDIA PVT. LTD.,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

OCEAN INDIA PVT. LTD.,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

M/S. MAHATI SOFTWARE PVT. LTD.,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

MAHATI SOFTWARE PVT LTD.,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM