136 results for “transfer pricing”+ Section 46clear
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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
transfers to them. (6) In the event of an addition alleging under pricing to sister concerns, corresponding addition in the purchase cost of the latter ought to have been recognized and benefit given in their assessment. Thus, the whole exercise becomes revenue neutral(2010) 236 CTR (SC) 113. Supreme Court decision was misconstrued. (7) Having accepted the trading results filed