32 results for “transfer pricing”+ Section 80G(5)clear
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In the result all the four appeals of the revenue are dismissed
Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm
Transfer Pricing Officer adopted ₹4.96/Kwh for benchmarking these domestic transactions with the AEs thereby making an adjustment of ₹44,83,27,538/-. Accordingly, the assessment was framed by the learned ld. AO making this addition. The learned CIT (A) while passing the order, has followed the decision of the Coordinate Bench in ITA No. 1672/KOL/2019