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No Double Taxation: ITAT Pune Deletes ICDS and Provision Reversal Additions Due to Consistent Accounting
Case Law Details
- Case Name
- ACIT Vs Alfa Laval India Pvt. Ltd. (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
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ACIT Vs Alfa Laval India Pvt. Ltd. (ITAT Pune)
When Facts & Consistency Matter: Tribunal Slams TP Adjustment, ICDS Addition & Provision Taxation- No Double Tax, No Arbitrary Additions; Benchmarking Battle Ends: Consistent Method, Consistent Relief:
Assessee, a leading manufacturer & trader of heat transfer, separation & fluid handling equipment, filed its return of income declaring ₹246.57 crores. The case was selected for scrutiny on various issues including international transactions. AO referred the matter to TPO, who rejected the TNMM applied by Assessee for benchmarkin...
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