Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Addition made u/s 69C - the vary basis for making the addition i.e. the Sale Deed was declared as Null & Void and there was no evidence available on the record to substantiate that the cash transaction had ever passed hands - no addition - AT
Addition made u/s 69C - the vary basis for making the addition i.e. the Sale Deed was declared as Null & Void and there was no evidence available on the record to substantiate that the cash transaction had ever passed hands - no addition - AT
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