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2020 (8) TMI 924 - AT - Income TaxAssessment u/s 144C - APA between the assessee and the CBDT with reference to the TP issues - HELD THAT:- As in view of the Unilateral Advanced Pricing Arrangement [APA] between the assessee and the CBDT with reference to the TP issues for AY 2011-12, the assessee withdrew its appeal with reference to the grounds challenging the Transfer Pricing [TP] addition. The Tribunal dismissed the appeal of assessee by its order [2020 (2) TMI 1688 - ITAT BANGALORE]. A copy of the APA has also been filed before us. In this appeal by the revenue, the grounds are with reference to TP issues which have been settled in the APA. We are of the view that the appeal of the revenue has become infructuous and accordingly the same is dismissed as infructuous.
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