Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
Penalty u/s 271D - directors withdrawing from the capital account in their respective proprietary concerns for the purpose of construction of building and purchase of machinery of the new company, cannot be treated as a loan or deposit as contemplated u/s 269SS - AT
Penalty u/s 271D - directors withdrawing from the capital account in their respective proprietary concerns for the purpose of construction of building and purchase of machinery of the new company, cannot be treated as a loan or deposit as contemplated u/s 269SS - AT
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