87 results for “transfer pricing”+ Section 153(1)clear
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Appeal is allowed
Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh
153 categorically provides that effect of any order referred to any Sub-section (5) is given by the AO and if such order has been received before the 1st day of June 2016, then the Assessing officer shall give effect to such order on or before 31/03/2017. Thus, the ld. AO was required to give interest as provided u/s. 244A