ITAT on TP adjustment on account of Compensation for deemed brand development

1. These six appeals and one cross objection, which we will take up together, consist of three sets of cross appeal for the assessment years 2009- 10, 2010- 11 and 2011- 12 and the solitary cross objection filed by the assessee for the assessment year 2011 -12. 2. These three set of cross appeals are directed against the orders 31st January 2014, dated 30th January 2015 and 28th January 2016 passed by Deputy Commissioner of Income Tax, LTU-II, Chennai (hereinafter referred to as ‘the Assessing Officer’), in the matter of assessments under section 143(3) r.w.s. 144C(13) of the Income Tax Ac...