4 results for “transfer pricing”+ Section 2(22)(e)clear
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22. With regard to the other points i.e. the type of land or categorization not being mentioned in the sale deeds, and that the sale deeds related only to small area and were not executed at the relevant time, the learned Senior counsel has placed reliance on the following judgments. (i) The Land Acquisition Collector vs. Shir. Roshan