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2013 (11) TMI 774 - AT - Income TaxTransfer pricing adjustment - Computation method - Determination of value of shares - Held that:- The Tribunal [2013 (9) TMI 802 - ITAT CHENNAI] had remitted the file back to the Assessing Officer with a direction to rework the value afresh in accordance with the directions and observations made in the said order. The transaction relates to the sale of remaining stake of 38.19% (16613483 equity shares) of AITPCL to M/s. Ascendas Property Fund (India) Pte Ltd. Since the first leg of the transaction has been remitted back by the Tribunal to the Assessing Officer for reworking the value afresh, the second leg of the transaction which is part and parcel of the composite agreement dated 30.03.2007 has to go back to Assessing Officer - matter remitted back.
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