59 results for “transfer pricing”+ Section 109clear
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In the result, the appeal for the A
Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.738, 739 & 740/Pun/2017 िनधा"रण वष" / Assessment Years : 2011-12, 2012-13 & 2013-14
109. M/s. Sava Medica Ltd. 8. The assessee assailed the draft order before the DRP on several issues. The DRP called for comments/reports from the TPO/AO on certain aspects and also the comments of the assessee. After entertaining the entire gamut of the material, the DRP inter alia came to hold that: - The TPO was not justified in holding that