37 results for “transfer pricing”+ Section 251(2)clear
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In the result, the appeal of the Revenue is partly allowed
price variation.\nWe also note that the Ld. First appellate authority in his order supra, extracted\nherein above has analyzed the issue in great detail, inter-alia, by considering\nthe remand report of the AO 26.02.2019. The Ld. Counsel for the assesse has,\nthrough his copies of invoices and shipping bills placed in the paper book,\nvividly explained that there