2,073 results for “transfer pricing”+ Revision u/s 263clear
Sorted by relevance
Key Topics
Showing 1–20 of 2,073 · Page 1 of 104
In the result, appeal of the assessee is allowed as indicated above
Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Essar Shipping Limited V. Pr. Cit-5 Essar House, 11, K.K. Marg Room No. 501 Mahalaxmi, Mumbai – 400 034 Aayakar Bhavan, M.K. Road Mumbai-400 020 Pan: Aacce3707D (Appellant) (Respondent) Assessee By : Shri Vijay Mehta Department By : Shri D.G. Pansari
Transfer Pricing Officer [hereinafter in short “TPO”] vide letter dated 23.10.2013. Subsequently the TPO passed an order u/s. 92CA(3) of the Act dated 22.01.2015 determining the arm’s length price of the international transactions. The final assessment order was passed on 10.04.2015 u/s.144C(1) r.w.s. 143(3) of the Act. 3 M/s. Essar Shipping Limited The Ld. Pr.CIT thereafter