41 results for “transfer pricing”+ Section 12Aclear
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In the result, the assessee’s appeal for Assessment Year 2012-13 is allowed as indicated above and Revenue’s cross appeal is consequently dismissed
Bench: Shri Jason P. Boaz & Shri Laliet Kumar
12A of the Act (i) were to carry out any activity in the nature of trade, commerce or business or (ii) were to carry on any activity of rendering service in relation to any trade, commerce or business. for a cess or fee or any other consideration, then irrespective of the nature of use or application or retention