More profit from related than unrelated parties does not itself make it ‘more than ordinary’

 ITAT CHENNAI OPG Energy (P.) Ltd. v. Deputy Commissioner of Income-tax IT APPEAL NO. 2097 (MDS.) OF 2011 [ASSESSMENT YEAR 2008-09] ORDER N. S. Saini, Accountant Member – This is an appeal filed by the Assessee against the order of Commissioner of Income Tax(Appeals)-V, Chennai dated 28.09.2011 for Assessment Year 2008-09 by taking the following grounds:- “1. The learned Commissioner of Income Tax(Appeals) erred in confirming the Assessing Officer’s finding that the appellant had charged higher rates to related parties. 2. The learned Commissioner of Inco...