2 results for “transfer pricing”+ Section 224clear
Sorted by relevance
The appeals of the assessee are disposed of in the terms indicated as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
224 ITR 233 (MP) distinguished. (Paras 7 & 11 to 14) Conclusion : Scope and ambit of a proceeding for rectification of an order under s. 154 and a proceeding for revision under s. 263 are distinct and different; revisional authority is not denuded of its revisional jurisdiction under s. 263 merely because an order of assessment has undergone rectification