5 results for “transfer pricing”+ Section 172(4)clear
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In the result the appeals filed by the assessee are allowed
Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11
4. Before the Ld. CIT (A), the assessee had taken a legal ground that no incriminating document was found during the course of search and, therefore, the addition made by the AO is beyond the scope of assessment under section 153A. However, the Ld. CIT (A) rejected the assessee’s contention holding that Hon’ble Allahabad High Court