LEWEK ALTAIR SHIPPING PRIVATE LIMITED,KAKINADA vs. DCIT, CIRCLE-1, KAKINADA
In the result, appeal filed by the assessee is allowed
ITA 41/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam14 Jul 2023AY 2017-18
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble
For Appellant: Sri Jitendra Singh, ARFor Respondent: Sri ON Hari Prasada Rao
Section 115VSection 139(5)Section 143(2)Section 143(3)Section 144CSection 92CSection 92E
115V of the Act
and hence the Transfer Pricing provisions are not applicable to
the assessee. The Ld. AR referred to page 10 of the paper book
wherein the order passed U/s. 115VP(3)(i) of the Act by the Joint
Commissioner of Income Tax, Kakinada Range vide F. No.
Tonnage Tax/2013-14, dated 27/06/2013, the Ld. AR argued
that
