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
43C of the Act hence section 92 is not covered and therefore Transfer
Pricing provisions are applicable to the assessee
