S. 92C(4) Deduction under Chapter VI-A cannot be allowed on additions made as per TPO’s order

IN THE ITAT NEW DELHI BENCH ‘I’ Assistant Commissioner of Income-tax Versus Bechtel India (P.) Ltd. IT APPEAL NOS. 4338, 4339 & 4573 (DELHI) OF 2011 CROSS-OBJECTION NO. 374 (DELHI) OF 2011 [ASSESSMENT YEARs 2004-05 AND 2005-06] DECEMBER 21, 2012 ORDER ITA No.4338/Del/2011 1. This appeal by the Revenue is directed against the order of learned CIT(A)-XX, New Delhi dated 29th July, 2011 for the AY 2004-05. 2. Ground No.1 of the Revenue’s appeal reads as under:- “The ld.CIT(A) has erred on facts and in law in deleting addition of Rs. 6,93,21,169/- made ...