depreciation for each of the relevant I.T(TP).A. No. 514Coch/2019 & C.O. No.47/Coch/2019 assessment year Sub-section 7 Transfer of goods and services must be at fair Not applicable market value of goods in case of availing deduction under section 10a of the Act Sub-section 7A Tax holiday benefits in case of transfer of Not applicable undertaking pursuant