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1 result for “transfer pricing”+ Section 35(1)(iv)clear

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Section 112

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

ITA/271/2014HC Punjab & Haryana04 Dec 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 11

price of ` 120 crores and a suitable private partner M/s NRI Academic Sciences was accepted and a consortium was later on formed by the name of PIMS Medical Educational Charitable Society having upfront of ` 131.00 crores and annual concession fee of 5% from the 8th year from the proposal acceptance date. The concession agreement was signed by the parties