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2015 (7) TMI 434 - AT - Income TaxModification of order [2014 (11) TMI 552 - ITAT AHMEDABAD] - Adjustment made to the income on account of international transactions with Associated Enterprises - Assessee submitted that the Tribunal agreed with the contention of the appellant that the manufacturing segment of the appellant cannot be further bifurcated into DTA and EOU, but it has not given clear directions to the CIT(A) to apply TNM Method by considering both the segments together - Held that:- assessee has not pointed out any mistake except that a prayer for specific direction to the ld.CIT(A). However, it is clarified that the ld.CIT(A) while deciding the issue would consider the observation of this Tribunal as made in para-28.3 of the order. - Appeal disposed of.
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