2 results for “transfer pricing”+ Section 194Jclear
Sorted by relevance
In the result, the appeal filed by the assessee is allowed
Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal
194J and 194C of the Act, and the Assessee’s inability to demonstrate compliance, that the facts of the assessee’s case warranted disallowance under Section 40(a)(ia) of the Act. Ld. Assessing Officer observed that section 40(a)(ia) of the Act disallows ITA No. 931/Ahd/2015 & 448/Ahd/2016 Hagglunds Drives (India) Pvt. Ltd./ Bosch Rexroth (India