3 results for “transfer pricing”+ Section 56(2)(vii)clear
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The appeal of the assessee is allowed in terms of our
Bench: Sh. Ravish Sood & Dr. M. L. Meena
56(2)(vi) of the Act, however, in the absence of any addition having been made as regards the reason on the basis of which the case of the assessee was reopened, the assessment framed by him u/s 147/143(3), dated 30.03.2016 was liable to be quashed; (ii). that the addition made as regards the alleged on-money