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1 result for “transfer pricing”+ Section 43Bclear

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Section 43B2

Commissioner of Income Tax vs. Sri. B. Venkatesam,

The appeal stands disposed of with no order as to

ITTA/41/2000HC Telangana01 Dec 2011
For Appellant: Mr C.S. Aggarwal, Sr. Advocate withFor Respondent: Mr Sanjeev Sabharwal, Sr. Standing Counsel
Section 260A(1)Section 43B

section 43B of the Act the same was deductible only if the actual payment was made. The CIT(Appeals) also held that the liability of the appellant would arise only when the Supreme Court gave a verdict in favour of the Custom Department. 12. The appellant challenged the order passed by CIT (Appeals) before the Tribunal. The Tribunal