2 results for “transfer pricing”+ Section 127clear
Sorted by relevance
In the result, the assessee’s appeal for AY 2004-05 is dismissed, and that of AY 2005-06 is partly allowed
Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble
127 dated 31/01/2006 which the assessee challenges could in our view only be before the Hon'ble High Court under it’s writ jurisdiction, even as no case of any mala fides has been made out and, further, the transfer is within the same city. In our clear view though, this aspect, i.e., the jurisdiction of the authority