Case Law Details
Case Name : Jamshedpur Continuous Annealing & Processing Company Pvt. Ltd. Vs National e-Assessment Centre (ITAT Kolkata)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Kolkata
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Jamshedpur Continuous Annealing & Processing Company Pvt. Ltd. Vs National e-Assessment Centre (ITAT Kolkata)
ITAT Kolkata held that for determining fair and true profit for the purpose of application of Transactional Net Margin Method (TNMM), it is appropriate that the effect of depreciation must be excluded.
Facts- Jamshedpur Continuous Annealing & Processing Co. Pvt Ltd was incorporated on 17th March 2011 as a wholly owned subsidiary of Tata Steel Limited (TSL).
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