2014 (4) TMI 1277

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Sh. Vishal Anand, Sh. Nitin Vaid, Arzoo Batta, Anushree Kanodia, CA. For the Revenue : Sh. Sanjeev Sharma & Sh. Vivek Kumar, CIT. DR. ORDER PER R. S. SYAL, AM : This appeal by the assessee is directed against the final order passed by the Assessing Officer u/s 143(3) r.w.s. 144C(13) [Sic 144C (5)] on 21.01.2014 in relation to the assessment year 2009- 10. 2. We have heard the riva....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n-shore services; and income from design and engineering services have been discussed and adjudicated upon. The issue of Transfer Pricing Adjustment has also been dealt with. Such issues have been sent back by the tribunal to the AO/TPO for a fresh decision in accordance with the specific directions given therein. Since both the sides are in agreement that the facts and circumstances as well as th....