60 results for “transfer pricing”+ Section 153B(1)(b)clear
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In the result, the appeals by the assessee is allowed, and that by the Revenue, dismissed
Bench: Shri Sanjay Arora (Accountant Member), Shri Manomohan Das (Judicial Member)
153B, the assessment without providing any further opportunity of being heard to the assessee, within one month from the end of the month in which such direction is received. (14)… Page 3 ITANos. 311 & 361/Coch/ 2015 (AY 2009-10) Kera Fibertex International P. Ltd. vs. Asst. CIT (15) For the purposes of this section,— (a) "Dispute Resolution Panel" means