5 results for “transfer pricing”+ Section 36(1)(v)clear
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v. Gujarat Narmada Valley), the question for consideration was, whether the Department was right in reversing proportionate Page 20 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} CENVAT credit to the extent of electricity wheeled out/cleared to the grid and to the township. Their Lordships held that the decision rendered in Maruti Suzuki Limited (supra) would apply