58 results for “transfer pricing”+ Section 132Aclear
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In the result, appeal of the assessee is hereby dismissed
Bench: Shri Waseem Ahmed & Shri Soundararajan K
132A was executed on 27/02/2020 in the relevant cases. Reference to FT & TR , if any, having not been made known to the appellant and not establishes, the extended period do not seem search to be applicable in the case for the year under reference the appellant therefore submits that the assessment under section 153A/153C for the year are barred limitation