Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Basis of mark at 8% on total overall cost to arrive at the profit earned - operating cost for rendering services to the group companies - The assessee company clarified on chargeability of fees during construction stage and post construction with supporting evidence and analogy of service fees - No additions - AT
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