Admitting the additional evidence the matter remanded to the Assessing Officer to consider resale method and notional interest on advances.(AY. 2012-13)
HM Clause India P. Ltd. v. Dy. CIT (2023)105 ITR 32 (SN)/ 153 taxmann.com 209 (Hyd) (Trib)
S. 92C : Transfer pricing-Arm’s length price-Avoidance of tax-International transaction-Additional evidence-Resale method-Notional interest on advances-Matter remanded. [S.144C, 254]
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