7 results for “transfer pricing”+ Section 50(1)clear
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In the result, appeal filed by the assessee is partly allowed
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
50,000/- on account of income from sale of prospectus having escaped assessment. While granting substantial relief to the assessee, the ld. CIT(A) observed that it is not necessary that every student who registered for the course must have purchased the prospectus. The ld. CIT(A) further considered the submissions of the ld. Counsel for the assessee that