5 results for “transfer pricing”+ Section 801Cclear
Sorted by relevance
In the result, the appeals filed by the assessee in ITA Nos
Bench: Shri Mahavir Singhand Shri Amitabh Shukla
transfer, to identify the final watch variant into which these components would be assembled and thus it is not possible or practical to allocate these expenses based on the value of the watch. e. The Hon'ble CIT(A) ought to have appreciated that the Appellant has allocated the expenses based on the business requirements of each unit