Tribunal set aside the best judgement assessment and also adjustment made on account of capacity utilisation adjustment to the Assessing Officer (AY. 2015-16)
Bilcare Ltd. v Dy. CIT (2023)105 ITR 94/ 147 taxmann.com 101 147 taxmann.com 101 (Pune) (Trib)
S. 144 : Best judgment assessment-Business expenditure-Transfer pricing-Arm’s length price-Avoidance of tax-International transaction-Capacity Utilisation Adjustment-Matter remanded to the Assessing Officer. [S.92C]