Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Transfer pricing adjustment - It is not known how the Transfer Pricing Officer came to know that the volume and quality of services received by the assessee was disproportionate to its payment - Without identifying the comparable cases, estimation of the disallowance without any base is not called for. - AT
Transfer pricing adjustment - It is not known how the Transfer Pricing Officer came to know that the volume and quality of services received by the assessee was disproportionate to its payment - Without identifying the comparable cases, estimation of the disallowance without any base is not called for. - AT
Note: It is a system-generated summary and is for quick reference only.
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