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Case Law Details

Case Name : Tata Steel Ltd Vs DCIT (ITAT Mumbai)
Related Assessment Year : 2019-20
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Tata Steel Ltd Vs DCIT (ITAT Mumbai)

ITAT Mumbai held that the rates on which power is available through Indian Energy Exchange cannot be applied, because these are not the rates to the consumers but rates to the DISCOMs. Accordingly, transfer pricing adjustment deleted.

Facts- The assessee is a company engaged in the business of manufacturing iron and steel, bearings, Ferro alloys and sale of power and water. In so far as the transfer pricing adjustment of Specified Dome

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