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TP Adjustment Under 80IA(10) Dismissed for Lack of Evidence
Case Law Details
- Case Name
- DCIT Vs Koya and Company Construction Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs Koya and Company Construction Ltd. (ITAT Delhi)
TP Adjustment Under 80IA(10) Unsustainable: Delhi ITAT Upholds 2% Margin & Dismisses Revenue’s Appeal
Revenue challenged deletion of TP/80IA(10) adjustment of Rs.2,57,05,203 & deletion of ad-hoc disallowance of Rs.12,72,014. Assessee, engaged in turnkey pipeline & civil infrastructure contracts, had sub-contracted civil works of the APSIDC Choutupalli Lift Irrigation project to AE Megha Engineering & Infrastructure Ltd (MEIL) on a back-to-back basis, retaining only a 2% margin. TPO rejected entity-level TNMM benchmarking...
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