23 results for “transfer pricing”+ Section 46Aclear
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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 92B of the Act. 6. Whether on the facts and circumstances of the case, the CIT(Appeals) is justified in directing to adopt rate @LIBOR+200 basis points on account of transfer on delayed trade receivables by rejecting SB! short term deposit rates as Comparable Uncontrolled Price for benchmarking the interest on delayed receivables. 7. Whether on the facts