M/S MIRACLE SOFTWARE SYSTEMS (I) PVT., LTD.,,VISAKHAPATNAM vs. THE DCIT,, VISAKHAPATNAM
In the result, appeal filed by the assessee is partly allowed
ITA 43/VIZ/2015[2008-09]Status: DisposedITAT Visakhapatnam21 Jul 2022AY 2008-09
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.43/Viz/2015 (ननधधारण वषा / Assessment Year :2008-09) M/S. Miracle Software Systems (I) Vs. Dcit, Pvt Ltd., Circle-3(1), Visakhapatnam. Visakhapatnam. Pan: Aabcm 4988 R (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri I. Kama Sashtri, Ca प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar
For Appellant: Sri I. Kama Sashtri, CAFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 10ASection 144C(3)Section 92C
4. The assessee has raised the following grounds of appeal:
“1. On the facts and in the circumstances of the case and in law, the Ld. AO/TPO erred in applying the provisions of transfer pricing when the appellant is eligible for the tax holiday under section 10A
