4 results for “transfer pricing”+ Section 36(1)(iii)clear
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In the result all three appeals of the Assessee are partly allowed
Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary
36,145/- under the various funds & grants received which had not been routed through the Income and Expenditure Account and could not have been added to the surplus as per Income and Expenditure Account as the appellant did not have any right, title or interest of its own in the said sum and the same had not accrued