TEEJAY INDIA PRIVATE LIMITED,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, DC/AC 4(1), VISAKHAPATNAM
In the result, appeal filed by the assessee is partly allowed
ITA 152/VIZ/2021[2016-17]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2016-17
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble
For Appellant: Sri Darpan Kirpalani CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 10ASection 142(1)Section 143(2)Section 143(3)Section 36(1)(va)Section 92C
36(1)(va) of the Act. The
Ld.
AO accordingly passed draft assessment order on
29/11/2019. Aggrieved by the draft assessment order of the Ld.
AO, the assessee preferred an appeal before the Ld. Dispute
Resolution Panel, Bangalore (Ld. DRP). The Ld. Authorized
Representative made various submissions before the Ld. DRP
4
with respect to the comparables selected
