132 results for “transfer pricing”+ Section 41(4)clear
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In the result, the appeal of the assessee is allowed
Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)
4)(iv) of the Income Tax Act. The copy of the order passed by TPO is attached as per Annexure-C and Repli.es submitted before TPO and Assessing Officer along with annexures is enclosed as per Annexure-D for your honors kind perusal. Further, we would like to mention that it is wrongly sated in Para 3 of your impugned