2 results for “transfer pricing”+ Section 47clear
Sorted by relevance
In the result, appeal filed by the assessee is partly allowed
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
price to the students , who were interested in persuing the course and registering for studies, but the sale proceeds are not declared in the books of accounts and have escaped assessment. The onus is on the assessee to prove with cogent material/evidences that stock of prospectus held by it is duly accounted for by it and no income has escaped