23 results for “transfer pricing”+ Section 197clear
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In the result, appeal filed by the revenue is dismissed
Bench: Shri R. K. Panda & Ms. Suchitra Kambleassessment Year : 2006-07 Dcit- 2(1), Abhishek Atlani, Raipur (Cg). Atlani Bunglow, Khamardih Road, Vs. Shankar Nagar, Raipur (Cg).
197. As per this document, the market value adopted for stamp duty calculation was Rs.3,68,90,000/- whereas the sale was registered at much lower amount of Rs.2,95,20,000/-. The payment was made through one demand draft of Rs.1,80,00,000/- bearing number 018122 dated 18/01/2006 and one cheque of Rs.1,15,20,000/- bearing number