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2018 (4) TMI 742 - AT - Income TaxTPA - benefit available under proviso to section 92C(3) - Held that:- The Tribunal in the earlier years have examined the issue in detail and having relied upon the order of the Mumbai Bench, accepted the contention of the assessee and has held that assessee was justified in claiming the benefit available to it under proviso to section 92C(3) of the Act. We accordingly have no hesitation in setting aside the order of the AO passed consequent to the direction of the DRP. Accordingly we hold that assessee is entitled for the benefit available to it under proviso to section 92C(3) of the Act. Accordingly the additions made by the AO are hereby deleted. - Decided in favour of assessee
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