43 results for “transfer pricing”+ Section 13(1)(a)clear
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Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 14/Rpr/2021 "नधा"रण वष" / Assessment Year : 2016-17 The Acit-1(1) 1St Floor, Aaykar Bhawan Civil Lines, Raipur(C.G.)-492001 .......अपीलाथ" / Appellant बनाम / V/S. M/S. Animesh Ispat Private Limited Block-A, 2Nd Floor Maruti Business Park, G.E.Road Raipur (C.G.)-492001 Pan : Aaeca9084F ……""यथ" / Respondent
1 ITA No. 1116/De\/2Q 11 various decisions cited before us. The only issue to be decided in the impugned ground is regarding the action of the Assessing Officer in excluding Rs. 0.2932/-per unit while computing the market price of power for the purposes of computing deduction admissible to power units