AO cannot dispute profitability of eligible unit If not disputed ALP of transactions covered u/s 80IA(8)

DCIT Vs Century Plyboards (I) Ltd. (ITAT Kolkata) In the facts of the present case, we find that the out of the turnover of Rs.15,314.87 lacs, sales worth Rs.14,024.34 lacs was made by the eligible unit to its depots across India. These inter-unit transactions were reported in Form 3CEB filed along with the return of income wherein the auditor had certified the same to be at arm’s length. We note that the AO did not dispute the arm’s length value of these goods transacted by the eligible unit with it depots. We also note that the AO also did not deem it fit to refer these specified domesti...