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1 result for “transfer pricing”+ Section 10(6)(viii)clear

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BARUNEI ROLLER FLOUR MILL (P) LTD. vs. COMMISSIONER OF INCOME TAX (APPEALS) 1

In the result, the award of the maximum uniform rate for the

ITA/1/2022HC Orissa03 Nov 2023

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

viii) In Ranjeet Singh case he submits, there has been a reliance on the judgment of the Hon’ble Supreme Court in Union of India v. Harinder Singh (supra) reported in (2005) 12 SCC 564, wherein the said case, acquisition was undertaken for extension of the Cantonment at Amritsar and not for a highway and the court dealt with grant