TP adjustment without considering business structure of assessee not maintainable

IN THE ITAT PUNE BENCH ‘A’ Demag Cranes & Components (India) (P.) Ltd. Versus Deputy Commissioner of Income-tax, Cir. 1(2), Pune IT APPEAL NO. 1683 (PN) of 2011 [ASSESSMENT YEAR 2007-08] DECEMBER  31, 2012 ORDER G.S. Pannu, Accountant Member This appeal by the assessee is directed against the order of the Dy. CIT Cir. 1(2) Pune passed u/s 143(3) r.w.s. 144C(B) of the Income-tax Act, 1961 (in short “the Act”) dated 25-10-2011 pertaining to the assessment year 2007-08, which is in conformity with the directions given by the Dispute Resolution Panel,...