23 results for “transfer pricing”+ Section 2(14)clear
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Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar
2 is dismissed accordingly.” 13. After hearing the rival submissions and perused the material on record, we find that the AO calculated the adjustment in respect of the purchases made by the assessee from its Associated Enterprises on the same lines as was calculated in A.Y. 2015-16. We note that in A.Y. 2015-16, a reference was made