2014 (7) TMI 1387

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... THE STATE OF ANDHRA PRADESH HIGH COURT - HC
Dated:- 30-7-2014
I.T.T.A. NO. 495 of 2014 - -
Income Tax
Hon'ble The Chief Justice Sri Kalyan Jyoti Sengupta And Hon'ble Sri Justice M.S. Rama .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 240] that Transfer Pricing Officer is not empowered to hold the transaction as sham transaction. Reading the provision of law, the aforesaid conclusion in our view is not erroneous. We, therefore, di .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X