2024 (12) TMI 645

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.... Roy & Ms. Kavita Rani, Advs For the Respondent: Mr. Neeraj Jain & Mr. Aniket D. Agrawal, Advs ORDER 1. The Principal Commissioner seeks to assail the order of the Income Tax Appellate Tribunal ["Tribunal"] dated 31 July 2017 and which has been rendered in the context of Assessment Year ["AY"] 2006-07. By the time the appeal came to be taken up by the Tribunal, it represented the second round o....

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.... heard to the assessee. The assessee shall furnish all the details and particulars before the authorities below to enable them to make internal comparison of the profitability from the international transactions with associated enterprise and unrelated parties undertaken by the assessee in the similar functional and economic scenario. We order accordingly." 2. The Tribunal has also taken into co....