7 results for “transfer pricing”+ Section 201(1)clear
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Bench: Shri Pramod Kumar & Shri Rajpal Yadavsr.No.
1% of gross value. This was the result of time gap between the recording of entries and explanation sought. Some of the employees’ who have noted these entries must have left the job also. Thus, we find that the ld.CIT(A) has rightly appreciated controversy and rightly deleted the additions. We do not find any merit in the grounds