BRANDIX APPARAL INDIA PRIVATE LIMITED,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 5(1), VISAKHAPATNAM
In the result, appeal of the assessee is partly allowed for
ITA 627/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam13 Feb 2024AY 2014-15
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No.627/Viz/2018 ("नधा"रणवष"/ Assessment Year : 2014-15) Brandix Apparel India Private Vs. Assistant Commissioner Of Limited, Income Tax, Apsez, Pudimadaka Road, Circle-5(1), Atchutapuram Mandal, Visakhapatnam. Visakhapatnam – 530011. Pan: Aaccb 6569 L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri Darpan Kriplani ""याथ"क"ओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr
For Appellant: Sri Darpan KriplaniFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 10ASection 142(1)Section 143(2)Section 143(3)Section 92C
144C of the Income
Tax Act, 1961 [the Act] dated 29/10/2018. 2
2. Briefly stated the facts of the case are that the assessee is
engaged in the provision of processing services in relation to
manufacture of garments to the Brandix Group of companies.
The assessee, M/s. Brandix Apparel India Private Limited (in
short BAI) is compensated on a cost
