73 results for “transfer pricing”+ Section 191clear
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In the result, the appeal of Revenue in ITA No
Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos.312 & 313/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2017-18 & 2018-19) Hetero Labs Limited, Vs. The Assistant Commissioner Of Hyderabad. Income Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent आ.अपी.सं / Ita Nos.348 & 349/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2017-18 & 2-18-19) The Assistant Vs. Hetero Labs Limited, Commissioner Of Income Hyderabad. Tax, Central Circle – 3(4), Pan : Aaach5506R Hyderabad. अपीलाथ" / Appellant "" यथ" / Respondent
Section under which Sr. Amount of Name of the Unit Deduction/Exemptio No. Deduction/ n claimed 26,21,39,692 14.06% 12.33% 1 Unit V - (SEZ Sec. 10AA Jedcharla) 75,54,69,091 67.60% 40.33% Sec. 10AA 2 Unit VA - (SEZ Jedcharla) 3 Unit IX - Sec. 10AA 2,41,02,756 15.27% 13.25% (SEZ Nakkapally) 4 Unit IV - Baddi Sec 80IC