4 results for “transfer pricing”+ Section 13(2)(c)clear
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Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale
c) whether DTAA between India and Italy is applicable to this case? and, (d) whether the appellant was required to comply with the provisions of sec.195(1) of the Act? Close study of the contractagreement reveals that the contractor was required to execute the contract for engineering, manufacture, supply, supervision of erection, start-up and commissioning of complete plant