11,359 results for “transfer pricing”+ Set Off of Lossesclear
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In the result, assessee’s appeal is partly allowed
Bench: Shri Saktijit Dey & Shri Rajesh Kumar
loss of ` 6,12,59,849. During the assessment proceedings, the Assessing Officer noticing that the assessee has entered into international transaction with its A.E. made a reference to the Transfer Pricing Officer to determine the arm's length price of the international transactions. During the proceedings before him, the Transfer Pricing Officer found that in the transfer pricing study