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1 result for “transfer pricing”+ Section 263clear

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THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY

ITTA/179/2019HC Andhra Pradesh29 Oct 2019

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

transfers of ownership. Proprietary estoppel transfers rights if, someone is given a clear assurance that they will acquire a right over property, they reasonably rely CJ, MSM,J and DVSS,J W.P.Nos.13203 of 2020 & batch 119 on the assurance, and, they act substantially to their detriment on the strength of the assurance it would be unconscionable to go back