SNF (INDIA) PRIVATE LIMITED,VISAKHAPATNAM vs. DCIT/ACIT, CIRCLE - 3(1), VISAKHAPATNAM
In the result, appeal of the revenue is dismissed
ITA 204/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2016-17
Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.204/Viz/2025 (निर्धारणवर्ा/ Assessment Year:2016-17) Vs. M/S. Snf (India) Private Limited Dcit - Circle – 3(1) 19 Jnpc, Ramky Pharmacity Income Tax Office Paravada, Visakhapatnam – 531021 Infinity Towers, Sankarmat Road Andhra Pradesh Visakhapatnam – 530016 Andhra Pradesh [Pan:Aaacp4070A]
Section 142(1)Section 143(2)Section 92C
Transfer
Pricing officer)-1, Hyderabad passed an order under section 92CA(3) of the Act on 29.10.2019 vide Order No. ITBA/TPO/F/92CA3/2019-20/1019531492(1) for the A.Y. 2016-17. The assessee has entered into the international transactions as follows:
Associated
Nature of Amount Paid
Amount
Enterprises
International/Domestic
Payable
Received/Receivable
Transactions
(Amount in (Amount in INR)
INR)
Purchase of various
