60 results for “transfer pricing”+ Section 43(6)clear
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In the result, these appeals are dismissed and the substantial
Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
6) of Section 80A, that the express “market value” in relation to any goods or services sold, supplied or acquired means the “arm’s length price” as defined in clause (ii) of section 92F of such goods or services, if it is a specified domestic transaction referred to in section 92BA? (d) Whether on the facts and in the circumstances