66 results for “transfer pricing”+ Section 271(1)(b)clear
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In the result, Revenue’s appeal ITANo
Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15
271 or section 271BA, if any person in respect of an international transaction or specified domestic transaction,- 9. Fails to keep and maintain any such information and document as required by sub-section (1) or sub-section (2) of section 92D; 10. Fails to report such transaction which is required to do so; or 11. Maintains or furnishes an incorrect