71 results for “transfer pricing”+ Section 292Cclear
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price for rendering the said services. Therefore, opined that the appellant is a service provider based on the fact that whatever land was acquired by the Page 10 of 37 ITA 381 of 2023 and others Bhoomika Agro Farms appellant through the funds of Spectra Group was ultimately transferred back to Spectra Group. The learned CIT (A) further observed that