HC: Admits appeal against ITAT-order confirming TP-provisions applicability to insurance company

Sep 25,2019

Delhi HC admits assessee’s appeal against ITAT-order holding TP-provisions to be applicable to an assessee carrying on insurance business; ITAT had rejected assessee’s contention that Sec 92 should not have been invoked for making TP-addition as assessee’s income had been computed u/s 44 read with First Schedule; Admitting the appeal, HC frames the following substantial question of law “Whether the Transfer Pricing provision em...


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