2,132 results for “transfer pricing”+ Section 44clear
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In the result, appeal stands partly allowed
Bench: Shri Saktijit Dey & Shri Ashwani Taneja
44. With the aforesaid observations, we restore the issue back to the file of the Assessing Officer. Consequently, ground no.1, is allowed for statistical purposes. 45. In ground no.2, assessee has challenged transfer pricing adjustment made in respect of information technology enabled services (ITES) segment. 46. Though, in ground no.2 with sub grounds the transfer pricing adjustment with regard