1,539 results for “transfer pricing”+ Section 35(1)(iv)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
1,66,99,302/-. 072. Income of the assessee was assessed under Section 143(3) of the Act vide order dated 14th February, 2011, wherein over and above the transfer pricing adjustment the learned Assessing Officer made the following disallowances; Ipca Laboratories ltd; A.Y. 2005:06 to 2010–11 i. Deduction under Section 35(2AB) of the Act was reduced