53 results for “transfer pricing”+ Section 2(24)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
24 of 242 (UP AWAS EVAM VIKAS PARISHAD) Hon’ble Andhra Pradesh High Court in the case of Talaprolu Bapanaiah Vidya Dharma Nidhi Trust v. CIT, (1987) 167 ITR 482 (AP), wherein it was held that:- “But section 13 excludes the application of section 11, provided the conditions prescribed there under are satisfied, namely, section 11shall not operate