59 results for “transfer pricing”+ Section 68clear
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Accordingly, the appeal fails and is dismissed
Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
transfer of rights held by under an agreement for sale can be regarded as a part of the consideration for allotment of shares or reason for higher valuation of shares subsequently allotted? 2. We have heard Mr. J.P. Khaitan, learned Senior Advocate assisted by Mr. Pratyush Jhunjhunwala, Ms. Sretapa Sinha and Mr. Samit Rudra, learned advocates appearing for the appellant