105 results for “transfer pricing”+ Section 73(1)clear
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In the result, the appeal filed by the assessee stands partly allowed for statistical purposes
Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025
73,908 3 Sale of raw material 1,78,745 4 Purchase of tyres 36,79,783 5 Purchase of raw material 24,69,878 6 Purchase of semi finished goods 13,35,810 7 Purchase of second hand moulds 18,26,398 (purchase of capital goods) 8 Receipt of royalty 4,36,55,867 9 Payment of royalty 1