93 results for “transfer pricing”+ Section 40A(2)(a)clear
Sorted by relevance
Key Topics
Showing 1–20 of 93 · Page 1 of 5
Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]
transfer pricing scrutiny. We however note that the relevant provisions of Section 92BA were amended by Finance Act, 2017w.e.f. 01.04.2017 whereby clause (i) of sec. 92BA relating to any expenditure in respect of which payment have been made or is to be made to a person referred to clause (b) of sub- section (2) of section 40A