AdvertisementContinental Automotive Components India Pvt. Ltd. Vs DCIT (ITAT Bangalore) The appeal arose from the final assessment order dated 30.11.2018 passed under Sections 143(3) read with 144C(13) of the Income-tax Act, 1961 for Assessment Year 2014-15. The assessee, a wholly owned subsidiary of Continental Automotive GmbH, Germany, was engaged in manufacturing automotive electronic components, trading imported products, and rendering software development services to its Associated Enterprises (AEs). The appeal primarily concerned transfer pricing adjustments in the manufacturing and software developm...