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Section 10A14 Section 10B9 Section 143(3)6 Section 406 Deduction3 Transfer Pricing3 Addition to Income3 Section 10B(1)2 Section 144C(1)2

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

In the result, appeals of the assessee are partly allowed

ITA 68/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam07 Sept 2018AY 2012-2013

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.67/Viz/2016 & 68/Viz/2017 (निर्धारण वर्ा/Assessment Year:2011-12 & 2012-13) M/S Mahati Software Pvt. Ltd. Vs. Asst. Commissioner Of D.No.10-27-14A Income Tax Sivam, Kailashmetta Circle-3(1) Waltair Visakhapatnam Visakhapatnam [Pan : Aadcm9620J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Deba Kumar Sonowal, DR

Section 10ASection 143(3)Section 144Section 144C(1)Section 194JSection 40

transfer pricing document also does not show any such requirement of payment of advance to the AE. During the appeal hearing also the assessee did not establish with any evidence to show that the assessee is required to make payment to the AE for executing the project or for trade advance etc. Since the advance given

M/S. MAHATI SOFTWARE 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

M/S, ACN INFOTECH (INDIA) PVTL LTD.,VISAKHAPATNAM vs. THE CIT (A),, VISAKHAPATNAM

M/S MIRACLE SOFTWARE SYSTEMS (I) PVT., LTD.,,VISAKHAPATNAM vs. THE DCIT,, VISAKHAPATNAM