44 results for “transfer pricing”+ Section 151(2)clear
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Appeals are dismissed
Bench: Shri Vijay Pal Rao & Shri B.M. Biyani
151(1) of the Act. The Assessing Officer has noted, while seeking approval of the Commissioner of Income Tax, that during the course of Revenue audit proceedings, an audit objection has been raised on the ground that the assessee was not eligible to a deduction under Section 80IB from A.Y. 20022003. The Assessing Officer notes that the audit objection