66 results for “transfer pricing”+ Section 197clear
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197 of the I.T. Act to\nthe petitioner for non-deduction of tax at source, inasmuch as, the petitioner\nis not liable to pay any tax under the head \"income from other sources\" on\nthe interest paid to it under section 28 of the Act of 1894\".\nA copy of the judgment and order dated 31.03.2016 passed