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TP adjustment without considering business structure of assessee not maintainable
Case Law Details
- Case Name
- Demag Cranes & Components (India) (P.) Ltd. Vs Deputy Commissioner of Income-tax, Cir. 1(2), Pune (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
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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,...
