2 results for “transfer pricing”+ Permanent Establishmentclear
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Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
price more than the normal, sale of prevailing sales can be regarded as capital assets. Thus, the assessee’s case was reopened under section 147 of the Income Tax Act, 1961 ("the Act") by issuing notice 04/01/2019, under section 148 of the Act in response to the which, the assessee, on 08/02/2019, filed her return of income for the assessment