Search: transfer pricing

2 results for “transfer pricing”+ Section 191clear

Sorted by relevance

Key Topics

Section 92C2 Section 143(2)2 Comparables/TP2

GVR POWER & INFRASTRUCTURE LIMITED,KADIYAM vs. ACIT, CIRCLE - 2(1), RAJAHMUNDRY

In the result, the appeal filed by the assessee is partly allowed

ITA 530/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam18 May 2018AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri Deba Kumar Sonowal

Section 92C

191 wherein ITAT held that the bank guarantee commission prices cannot be comparable for external CUP to bench mark the corporate guarantee. The Ld. DRP considered the submissions made by the assessee and observed that the assessee failed to show as to how the US Bond rate is more applicable than the bank rates adopted by the TPO. Further

TEEJAY INDIA PRIVATE LIMITED,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 5(1), VISAKHAPATNAM

In the result, the appeal of the assessee is partly allowed for

ITA 626/VIZ/2018[2014-15]Status: Disposed