710 results for “transfer pricing”+ Section 201clear
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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
price (ALP) u/s 92CA (3) of the act. Ipca Laboratories ltd; A.Y. 2005:06 to 2010–11 The Commissioner of income tax (Appeals) – 56, Mumbai (CIT (A)) erred in confirming following additions made by the Asst Commissioner of income tax (LTU), Mumbai (AO) u/s 92CA (3) of the act on account of adjustment in arm’s-length price (ALP) pursuant