In the result, appeal filed for assessment year 2010-11 is dismissed
Bench: S/Shri N.S Saini & Pavan Kumar Gadale
7. Section 80-1A(8) provides that wherein goods or services held for the purpose of eligible business are transferred to any other business carried on by the appellant, the price charged for such transfer should correspond to the market value of such goods or services on the date of transfer. If the price of goods transferred is overstated