7 results for “transfer pricing”+ Section 10(37)clear
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10) The Id. AO-TP has erred in considering the departmental guidelines regarding no requirement of ascertaining the arm's length price in present case as there is no income tax benefit availed by the assesse nor their associate concerns. 11) The Id. AO(TP) and Dispute Resolution Panel-2, Bangalore, has erred in rejecting the Comparable Uncontrolled Price method