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Idemitsu Lube India Private Limited vs. DCIT Circle 10(1)
ITA No.5132/Del/2024Income Tax Appellate Tribunal, Delhi Bench 'H', New DelhiAY 2021-22
The Assessee, Idemitsu Lube India Private Limited, engaged in manufacturing a wide range of automotive lubricants, disputed the Transfer Pricing (TP) adjustment of INR 12,44,40,596 made by the Transfer Pricing Officer (TPO) in respect of th…
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Idemitsu Lube India Private Limited vs. DCIT
ITA No.3876/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘H’, New Delhi9 Jan 2026
The Assessee, Idemitsu Lube India Private Limited, filed a return of income declaring a total income of Rs. 47,40,50,620/-. The case was selected for ‘Complete Scrutiny’ under CASS. Since the Assessee had entered international transactions …
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