823 results for “transfer pricing”+ Section 2(47)(v)clear
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In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes
Bench: Shri Chandra Poojari & Smt. Beena Pillai
section 34 against the assessee as the karta of a HUF. Further, the High Court had not expressed its opinion on the question based upon section 25 of the 1992 Act. In the result, the order of the High Court was set aside and the appeal was remanded to the High Court for disposal in accordance with