Search: transfer pricing

2 results for “transfer pricing”+ Section 40A(9)clear

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Key Topics

Section 40A(2)(b)2 Transfer Pricing2 TDS2 Addition to Income2

ITO, ANGUL WARD, ANGUL vs. NCC-SMASL-JRT(JV), ANGUL

ITA 39/CTK/2018[2013-14]Status: HeardITAT Cuttack25 Jul 2024AY 2013-14

For Appellant: Shri Salil Kapoor and Bibhu Jain, AdvsFor Respondent: Shri Sanjay Kumar, CIT-DR

Section 40A(2)(b)

9. With regard to applicability of "any other method" as mentioned in Section 92C (l)(f) of the Act, in case of appellant JV, it is pertinent to note the meaning of Arm length Price as mentioned in clause (ii) of section 92F which is reproduced herein below: 92F. In sections 92,92A, 928, 92C, 920 and 92£, unless

ITO, ANGUL WARD, , ANGUL vs. M/S. NCC SMASL JRT(JV),, ANGUL

ITA 99/CTK/2019[2014-15]Status: DisposedITAT Cuttack25 Jul 2024AY 2014-15

For Appellant: Shri Salil Kapoor and Bibhu Jain, Advs Shri Sanjay Kumar, CIT-DR