60 results for “transfer pricing”+ Section 13(1)(e)clear
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In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground
Bench: Shri A. D. Jain & Shri T. S. Kapoor
e) and incidentally some benefit had percolated and flowed to the public/third persons.” 20. It has been held by the Hon’ble Allahabad High Court in the Respondent’s own case in M/s UP Awas Evam & Vikas Parishad, ITA No. 114 of 2010 dated 16.09.2013 that:- “The registration under section 12A is mandatory to claim exemption under Section