54 results for “transfer pricing”+ Section 13(2)(c)clear
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In the result these appeals by the assessee and revenue stand allowed for statistical purposes
Bench: Shri Shamim Yahya & Shri Ram Lal Negi..
prices of materials and administrative expense of the Gala Yojana.’ 4. The AO was not satisfied. He observed and held as under : “ The assessee has shown ‘Surplus on Schemes’ amounting to Rs.3,51,47,632/- under Miscellaneous income in the Profit & Loss account. The assessee was asked to submit the details of the same. The assessee submitted details of schemes