7 results for “transfer pricing”+ Section 201clear
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Bench: Shri Pramod Kumar & Shri Rajpal Yadavsr.No.
section 68 of the Act contemplates where any sum is found credited in the books of an assessee maintained for any previous year, and the assessee offers no explanation about the nature and source thereof, or the explanation offered by the assessee is not, in the opinion of the AO satisfactory, then the sum so credited in the accounts