3 results for “transfer pricing”+ Section 127clear
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The appeal of the assessee is allowed in terms of our
Bench: Sh. Ravish Sood & Dr. M. L. Meena
Section 91 of the Act when terms of a contracts, grants or other dispositions of property has been reduced to the form of a documents then no evidence is permissible to be given in proof of any such terms of such grant or disposition of the property except the document itself or the secondary evidence thereof 6. That while confirming