https://www.taxtmi.com/caselaws?id=770421 The ITAT Delhi upheld the final assessment order passed under sections 143(3), 144C(13), and 144B involving transfer pricing adjustments under section 92CA(3). The tribunal confirmed the adjustment made with a revised margin of 3.32% following the DRP's direction. The assessee failed to rebut the Assessing Officer's findings with evidence before the tribunal. Consequently, the ITAT found no infirmity in the assessment order and rejected all grounds raised by the assessee. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 09 May 2025 11:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770421 The ITAT Delhi upheld the final assessment order passed under sections 143(3), 144C(13), and 144B involving transfer pricing adjustments under section 92CA(3). The tribunal confirmed the adjustment made with a revised margin of 3.32% following the DRP's direction. The assessee failed to rebut the Assessing Officer's findings with evidence before the tribunal. Consequently, the ITAT found no infirmity in the assessment order and rejected all grounds raised by the assessee. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770421