Delhi High Court - Orders
Goodyear India Limited vs Dcit, Circle-12(1), New Delhi on 15 February, 2019
Author: S. Ravindra Bhat
Bench: S. Ravindra Bhat, Prateek Jalan
$~32
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 161/2019 & CM Appl. 7148/2019
GOODYEAR INDIA LIMITED ..... Appellant
Through: Mr. Aniket D. Agrawal, Adv.
versus
DCIT, CIRCLE-12(1), NEW DELHI ..... Respondent
Through: Mr. Ruchir Bhatia, Sr. Std. Counsel.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE PRATEEK JALAN
ORDER
% 15.02.2019
Admit.
The following question of law arises:- "(i) Whether in the facts and in the circumstances of the case, the ITAT fell into error in rejecting the assesse's contention that export incentive had to be reduced from the cost of goods sold or added to the sale price for computing gross profit mark- up for determination of arm's length price of international transactions of export of finished goods?
List alongwith ITA Nos. 717-19/2016 on 10th July, 2019.
S. RAVINDRA BHAT, J PRATEEK JALAN, J FEBRUARY 15, 2019 'pv'