5 results for “transfer pricing”+ Section 253(1)clear
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In the result all three appeals of the Assessee are partly allowed
Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary
section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf of State