No TP adjustmentas for expenses disallowed by assessee sou-motu

ITAT PUNE BENCH ‘A’ Eaton Technologies (P.) Ltd versus Deputy Commissioner of Income-tax IT Appeal No. 1621 (PN) of 2011 [ASSESSMENT YEAR 2007-08] JANUARY 11, 2013 ORDER R.K. Panda, Accountant Member This appeal filed by the assessee is directed against the order passed u/s.143(3) r.w.s.144C of the Income Tax Act, 1961. 2. Grounds of appeal No 1 to 3 by the assessee reads as under : “On the facts and circumstances of the case, and in law: 1. The Learned Assessing Officer (‘Ld. AO’), pursuant to the directions of the Learned Dispute Resolution Pan...