Search: transfer pricing

2 results for “transfer pricing”+ Unexplained Investmentclear

Sorted by relevance

Key Topics

M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

C.A. No.-003738-003739 - 2023Supreme Court16 May 2023

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

unexplained money, bullion, jewellery or other valuable articles. Section 69A was inserted by Amending Act 5 of 1964 and it came into effect w.e.f. 01.04.1964. Both Sections require that the subject matter of the provisions, viz., investments in the case of Section 69 and money, bullion, jewellery or other valuable articles in the case of Section 69A are not recorded

INCOME TAX OFFICER AND ANR. vs. V.MOHAN AND ANR

C.A. No.-008592-008593 - 2010Supreme Court14 Dec 2021

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

Section 2Section 2(2)(c)Section 6