Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
TP - the conclusion of the TPO that the arms length price of the royalty payment should be NIL without specifying any cogent basis is not sustainable - TPO's determination is on the basis of assumption and surmises. - AT
TP - the conclusion of the TPO that the arms length price of the royalty payment should be NIL without specifying any cogent basis is not sustainable - TPO's determination is on the basis of assumption and surmises. - AT
Note: It is a system-generated summary and is for quick reference only.