12 results for “transfer pricing”+ Section 13(2)clear
Sorted by relevance
13 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} 14. After hearing learned counsel for the parties and going through the record, following two questions arise for consideration: - 1. Whether the maintenance of township and supply of electrical energy thereof is in the course or furtherance of business in terms of Section 2(17) read with Section