Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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Levy of penalty u/s 221 - Delay in the remittance of TDS to the Government (TDS) Account - the explanation of the assessee that on account of cash crunch, remittance of TDS into Government account could not be made has not been rebutted - no penalty - AT
Levy of penalty u/s 221 - Delay in the remittance of TDS to the Government (TDS) Account - the explanation of the assessee that on account of cash crunch, remittance of TDS into Government account could not be made has not been rebutted - no penalty - AT
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