35 results for “transfer pricing”+ Unexplained Investmentclear
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In the result, appeal of the assessee is allowed
Bench: Shri V. Durga Rao
unexplained income under Section 69. B) Section 50C (1) of the Income Tax Act 1961, where the consideration received or accruing as a result of the transfer by an assessee of a capital 3 Shri Rupesh Laldas Dhakate ITA no.185/Nag./2025 asset, being land or building or both, is less than the value adopted or assessed or assessable