80 results for “transfer pricing”+ Section 36(1)(va)clear
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In the result, appeal of the assessee is partly allowed as
Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singhआ.अ.सं/.I.T.A No.87/Del/2024 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Avia Xpert Pvt. Ltd. Ito, E-178, East Of Kailash, Vs. Ward 3(1), New Delhi. C.R. Building, I.P. Estate, New Delhi. Pan No. Aaica7960L अपीलाथ" Appellant ""यथ"/Respondent
36(1)(va) of the Act before passing rectification order u/s 154 of the Act. 11. We observe that in the case of ACIT Vs. Humboldt Wedag Pvt. Ltd. (supra) the coordinate bench of Delhi Tribunal held that it is obligatory under the statute to issue notice by the tax authorities and give a reasonable opportunity of being heard