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ITAT Kolkata Upholds Relief on TP, Royalty, Lease Rent, Warranty; Remands Section 43B Issue
Case Law Details
- Case Name
- ACIT Vs Bata India Ltd (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Kolkata
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ACIT Vs Bata India Ltd (ITAT Kolkata)
The Revenue appealed against the order of the Commissioner of Income Tax (Appeals) dated 23.02.2017 for Assessment Year 2010-11, challenging relief granted to the assessee on multiple issues including transfer pricing adjustment relating to royalty for technical services, disallowance under Section 43B, royalty expenditure, lease rent, depreciation on river bank embankment, and warranty provision.
With respect to the disallowance under Section 43B amounting to Rs. 94,49,341, the Assessing Officer had disallowed amounts which, according to the tax audit rep...
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