93 results for “transfer pricing”+ Section 40A(3)clear
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In the result, the both appeals filed by the revenue are dismissed, except other ground no
Bench: Shri A.T. Varkey, Jm & Dr.A.L.Saini, Am
Transfer Pricing Officer (TPO): (a).Arm`s Length Price adjustment for A.Y.200203 at Rs. 5,19,77,000/ (b).Arm`s Length Price adjustment for A.Y.200304 at Rs. 10,02,37,000/ Other Grounds (i).Ld CIT(A) erred in deleting provision for payment of gratuity under section 40A(7) of the Act and addition made on account