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2022 (12) TMI 922 - AT - Income TaxTP Adjustment - Selection of comparables - the assessee is engaged in ‘provision of logistics services’ to its associated enterprises and also to non-associated enterprises - HELD THAT:- Deselection of comparables as compared to assessee benchmarking the international transaction pertaining to ‘provision of logistics services’. Grant of credit of TDS - HELD THAT:- We deem it appropriate to direct the AO to grant the credit of TDS as per law, after necessary verification/examination of details. Accordingly, ground raised in assessee’s appeal is allowed for statistical purpose. Levy of interest u/s 244A - HELD THAT:- As per the assessee, Rs 32,64,829 has not been refunded to the assessee. Therefore, we deem it appropriate to direct the AO to de novo adjudicate upon the issue of levy of interest under section 244A of the Act after necessary verification/examination of details. As a result, ground no. 6 raised in assessee’s appeal is allowed for statistical purpose.
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