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2 results for “transfer pricing”+ Section 92Aclear

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THE PRINCIPAL COMMISSIONER OF INCOME TAX 4 MUMBAI vs. M/S S.G. ASIA HOLDINGS (INDIA) PVT. LTD

The Appeal is allowed to the aforesaid extent

C.A. No.-006144-006144 - 2019Supreme Court13 Aug 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 143(3)Section 92

92A Date of issue of notice to taxpayer Transfer price as taken by the taxpayer Arms length price as determined by the Transfer Pricing Officer under section

SAP LABS INDIA PRIVATE LIMITED vs. INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE

Appeals are allowed

C.A. No.-008463-008463 - 2022Supreme Court19 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

transfer pricing/arm’s length price to be determined under Chapter X of the IT Act, more particularly Sections 92, 92A