Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1603 - HC - Income TaxInternational transaction - transaction of subscription of shares - delay in issuing the shares - ALP determination - HELD THAT:- Appeal is admitted for consideration of following substantial question of law:- "Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in holding that the transaction of subscription of shares comes within the ambit of international transaction and, if there is a delay in issuing the shares, arm's length price is required to be computed for determining whether interest would have been charged to such an unrelated transaction?"
|