2025 (11) TMI 812

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....ent : Ms. Harpreet Kaur Hansra, Sr. DR ORDER PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of AO dated 22.10.2024 passed u/s 143(3) r.w.s 144C(13) read with section 144B of the Income Tax Act, 1961 ("the Act" in short) for Assessment Year 2021-22. 2. Before us, Ld.AR submits that in the appeal of the assessee, Ground No.2 taken wherein order passed u/s ....

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....d by APA. 4. On the other hand, Ld. Sr. DR for the Revenue has not objected to the request made by the assessee. 5. Heard the contentions of both the parties and perused the material available on record. From the perusal of grounds taken by the assessee, we find that assessee has challenged the transfer pricing adjustment towards the cost of import of finished goods and marketing support ser....