AdvertisementSun Pharmaceutical Industries Ltd. Vs DCIT (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT), Ahmedabad, decided the assessee’s appeal against the assessment order passed under Sections 143(3) read with 144C of the Income-tax Act, 1961 for Assessment Year 2012-13 pursuant to the directions of the Dispute Resolution Panel (DRP). The appeal involved numerous transfer pricing and corporate tax issues, including selection of the tested party for transfer pricing purposes, deductions, disallowances, and computation of book profits. The principal issue concerned the transfer pricing ad...