3 results for “transfer pricing”+ Section 50Dclear
Sorted by relevance
price only. Mr. Goutam sought to draw a distinction herein that it is section 50B which is sought to be applied in the learned lower authorities’ proceedings. We note that we are in Assessment Year 2012-13 whereas section 50D applies from 1.4.2013 only without having any retrospective effect. We therefore hold that the CIT(A) has rightly directed