36 results for “transfer pricing”+ Section 282(1)clear
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Transfer Pricing Officer passed under sub-section (3)\nof 92CA; and\n21a [(ii) any non-resident not being a company, or any foreign company. ]]\n25.\nFrom a conjoint reading of the above legal position and the statutory\nprovisions, it is abundantly clear that the Act contemplates the issuance of a\ndraft assessment order in the case of an \"eligible assessee