2 results for “transfer pricing”+ Long Term Capital Gainsclear
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Appeal is dismissed in above terms
Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote
long term benefits, and were required to be treated as a capital expenditure. The AO had allowed deduction of this expenditure without inquiring into the claim. 3. Accordingly, a notice dated 22.02.2019 was issued to the assessee proposing to pass an appropriate order u/s 263 of the Act, since the assessment order passed by the Assessing Officer was erroneous