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1 result for “transfer pricing”+ Section 38Aclear

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Bangalore8Delhi7SC4A.K. SIKRI ROHINTON FALI NARIMAN3Cuttack1Chennai1Jaipur1Chandigarh1

Key Topics

Section 56(2)(vii)2Section 50C2Section 142A2

SARAVANAN ARUMUGAM,CHENNAI vs. ITO, CHENNAI

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 2966/CHNY/2024[2014-15]Status: DisposedITAT Chennai23 Apr 2025AY 2014-15
Section 142ASection 143(3)Section 148Section 50CSection 50C(2)Section 55ASection 56(2)(vii)

price which the stamp valuation authority would have, notwithstanding\nanything to the contrary contained in any other law for the time being in force,\nadopted or assessed, if it were referred to such authority for the purposes of the\npayment of stamp duty.]\n(3) Subject to the provisions contained in sub-section (2), where the value\nascertained under