Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Once the petitioner uploaded the return, the order sustaining non-filing could not be left unchanged. The authority was required to take the filed return into account and proceed by reassessment or fresh consideration in accordance with law. The impugned order was set aside and the matter remanded for consideration of the return and passing of fresh orders.
Once the petitioner uploaded the return, the order sustaining non-filing could not be left unchanged. The authority was required to take the filed return into account and proceed by reassessment or fresh consideration in accordance with law. The impugned order was set aside and the matter remanded for consideration of the return and passing of fresh orders.
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