57 results for “transfer pricing”+ Section 65(1)clear
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Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ
Section 32 of the Act 1961, held it to be a “license”. In the present set of facts the question of nomination or transfer of license is not involved. Even at the time of execution of the operating license agreement in question no amount was paid by ITC to ELEL as cost of acquisition of license. 19. M/S ELEL