2 results for “transfer pricing”+ Section 83clear
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In the result, appeal is partly allowed
Bench: S/Shri Chandra Mohan Gargassessment Year: 2013-14
price. (iv) For that the order passed u/s 143(3) of the Income Tax Act, 1961, treating the Long Term Capital Gains as Short Term Capital Gain is bad in law as well as in facts and against the Principles of natural justice and therefore liable to be set aside. P a g e 2 | 17 ITA No.14 & 15/Ran/2018 Assessment