85 results for “transfer pricing”+ Section 22clear
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In the result, the assessee’s appeal is partly allowed for statistical purposes
Bench: Shri Sanjay Arora & Shri Manomohan Dasprakash R. Nair Dy.Cit, Central Circle Prop. Dhanya Foods Kollam Kochuppilammoodu Vs. Kollam 691001 [Pan:Abfpn4424P] (Appellant) (Respondent)
22,087), claiming deduction under Chapter VIA at an aggregate of Rs. 4.15 cores, being principally u/ss. 80IA and 80HHC of the Act, at Prakash R. Nair v. Dy.CIT, Central Circle Rs.68.83 lakhs and 345.65 lakhs respectively. The same was processed u/s. 143(1), i.e., as such, granting refund for Rs.18.62 lakhs, on 15.03.2002. Subsequently, on 16.04.2002, notice