970 results for “transfer pricing”+ Section 132(1)clear
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In the result, appeal filed by the learned assessing officer is dismissed
Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm
transfer- pricing officer to benchmark the interest as directed. 032. Accordingly, ground number 1 of the appeal is partly allowed. 033. Ground no. 2 and 3 of the appeal with respect to not considering the sale of empty containers, etc. as profit industrial unit for the purpose of deduction under Section 80IB of the Act. 034. The brief facts shows