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1 - 3 of 3 (0.35 seconds)Bg Exploration & Production India Ltd., ... vs Jcit, Dehradun on 24 April, 2017
14. So, in view of the matter, we are of the considered view that
when the entire evidence has been brought on record or assessed
during TP proceedings as has been discussed in the preceding paras
to prove the fact that adjustment of RS.4,85,779/- on account of
time writing charges is at arm's length and also in consonance with
the order passed by ld. DRP in AYs 2009-10 and 2010-11 in BG
Exploration & Production India Ltd. decided by the coordinate
Bench of the Tribunal vide order dated 28.04.2017 (supra) to
whom similar services have been rendered by BGIL, the ld. TPO is
directed to examine the issue afresh for determination of the ALP
of the time writing charges paid by the assessee in the light of the
decision rendered by the coordinate Bench of the Tribunal in BG
Exploration & Production India Ltd. (supra) by following the rule
of consistency.
Acit, New Delhi vs Geo Connect Ltd., New Delhi on 17 January, 2017
Ltd. vs. DCIT, Circle 1 (2), Pune in favour of
the assessee.
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