417 results for “transfer pricing”+ Section 40A(2)(a)clear
Sorted by relevance
Key Topics
Showing 1–20 of 417 · Page 1 of 21
In the result, appeal filed by the learned assessing officer is dismissed
Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm
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 by ₹7,54,500/- on account of different in form no. 3CL. ii. The assessee has earned exempt income of ₹80,97,777/-, the learned Assessing Officer disallowed