The Kolkata ITAT remitted the case of ALP adjustment qua payment of Cylinder Rental Charges and import of Fixed Assets in case of assessee (engaged in manufacture, storage, and transmission of industrial gases as well as execution of turnkey cryogenic/gas engineering and project design requirements) for AY 2012-13.The Bench comprising Dr. Manish Borad (Accountant Member) and Mr. Anikesh...