Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Transfer pricing adjustment – - both the Assessee as well as TPO failed to discharge their respective onus and duties to determine the ALP in respect of lease rentals paid beyond the period of project - matter remanded back - AT
Transfer pricing adjustment – - both the Assessee as well as TPO failed to discharge their respective onus and duties to determine the ALP in respect of lease rentals paid beyond the period of project - matter remanded back - AT
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