184 results for “transfer pricing”+ Section 43(6)clear
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In the result, appeal of the assessee is partly allowed for statistical\npurposes
6) of the IT Act 1961\nestablishes that the depreciation on goodwill as a result of amalgamation is\nnot allowable.\nResultantly, the claims made by the appellant in support of this ground do\nnot have any merit. Therefore, the addition made by assessing officer on\naccount of disallowance of claim of depreciation on goodwill as a result of\nAmalgamation amounting