7 results for “transfer pricing”+ Section 38Aclear
Sorted by relevance
In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed
Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar
price which the stamp valuation authority would have, notwithstanding anything to the contrary contained in any other law for the time being in force, adopted or assessed, if it were referred to such authority for the purposes of the payment of stamp duty. (3) Subject to the provisions contained in sub-section (2), where the value ascertained under sub-section