290 results for “transfer pricing”+ Section 133(6)clear
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Bench: S.SUJATHA,VINEET KOTHARI
Transfer Pricing/ determination of the ‘Arm’s Length Price’; [II] The Scheme of procedure of assessment and appeals to the Tribunal and High Court/Supreme Court. [III] The scope of interference by High Court under Section 260-A of the Act in these type of cases. Findings of the Tribunal: 12. We find it appropriate to quote some portions