2017 (9) TMI 1986

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Kapoor, Ms. Soumya Singh and Mr. Sanat Kapoor, Advocates. Mr. Rahul Chaudhary, Senior Standing Counsel with Mr. Sanjay Kumar, Junior Standing Counsel. ORDER 1. This is an appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') filed by the Assessee directed against the order dated 4th May 2016 passed by the Income Tax Appellate Tribunal ('ITAT') in I....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....essee by its Associated Enterprise ('AE'). 5. In the earlier round of litigation, the only issue was of intra-group services. The Transfer Pricing Officer ('TPO') had made adjustments of Rs.2,48,50,136/- on the basis of which a draft assessment order was passed by the AO on 16th December, 2010. After the objections of the Assessee were decided by the Dispute Resolution Penal ('DRP'), the final ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for services rendered was to be determined by the TPO/DRP or it was to be determined by the AO under Section 37 (1) of the Act?" However, the ITAT has, instead of deciding the issue on merits, remanded the matter to the file of the AO for redetermination of the ALP for group services provided to the Assessee by its AE. 8. Having heard the learned counsel for the parties, the Court is of the vie....