87 results for “transfer pricing”+ Section 254(1)clear
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In the result,the appeal of the Revenue in ITA No
Bench: S/Shri Chandra Poojari, Am&George George K., Jm
254 ITR 377) (Delhi) 2) CIT vs. M/s. Walchand& Co. (Pvt.) Ltd. (65 ITR 381 (SC) 3) CIT vs. M/s. Edward Keventer (Private) Ltd. (115 ITR 149) (SC) 5.3 The Ld. AR submitted that disallowance computed u/s. 14A should not exceed the exempt income earned during the year under consideration. In this context, the Ld. AR relied on the following