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2 results for “transfer pricing”+ Section 92C(3)clear

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Key Topics

Section 2604Section 92C4Section 10A2Section 143(2)2Section 80J2Transfer Pricing2Deduction2

M.Y.Maharshi vs. The Asst. Commissioner of Income-Tax

In the result, we do not find

ITTA/282/2013HC Telangana16 Jul 2013
Section 10ASection 143(1)Section 143(2)Section 260Section 92C

3. The order of the Transfer Pricing Officer was sent to the assessee vide communication dated 13.11.2009 in order to enable the assessee to respond to the order. Thereafter, the assessee disputed the draft assessment and preferred objections before the Dispute Resolution Panel. The Dispute Resolution Panel, by order dated 27.08.2010, upheld the determination of arms length price in respect

THE PRL COMMISSIONER OF INCOME TAX-II, VISAKHAPATNAM vs. L SURYAKANTHAM, VISAKHAPATNAM

In the result, the appeal fails and is hereby dismissed

ITTA/285/2017HC Telangana08 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 143(2)Section 14ASection 260Section 80JSection 92C

3) of the Act. The Transfer Pricing Officer treated the expenditure incurred on the advertisement and marketing and product promotion as an international transaction and determined the arms length price by applying bright line method. Pursuant to the order passed by the Transfer Pricing Officer, a draft assessment order was passed by the Assessing Officer, by which disallowance