3 results for “transfer pricing”+ Section 33Bclear
Sorted by relevance
In the result, all the appeals of the assessee are partly allowed for statistical purposes
Bench: Shri George George K. & Shri Chandra Poojari
transfer, then, for the purposes of the deduction under this section, the profits and gains of the industrial undertaking or the business of the hotel shall be computed as if the transfer, in either case, had been made at the market value of such goods as on that date : Provided that where, in the opinion of the Assessing Officer