87 results for “transfer pricing”+ Section 153clear
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In the result, the appeals of the assessees in ITA Nos
Bench: S/Shri Chandra Poojari, Am&George George K., Jm
transfer price was based on ultimate export price obtaining for respective grade(s) which therefore, constituted ALP on the date of relevant export contract. I.T.A. Nos.37 to 49/Coch/2016 8.7 It cannot stand to reason that the sale price of cashew kernels remained constant throughout the year so that the basis of sale price could be arrived at. The sale price