Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Transfer pricing adjustment - No need for provision of +/- 5% range for CPM of the arm's-length price as there are no comparable prices in the instant case providing a set or range of multiple prices to be addressed by the +/-5% range. - AT
Transfer pricing adjustment - No need for provision of +/- 5% range for CPM of the arm's-length price as there are no comparable prices in the instant case providing a set or range of multiple prices to be addressed by the +/-5% range. - AT
Note: It is a system-generated summary and is for quick reference only.