Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Unexplained cash credit - addition u/s 68 - increase in sundry creditors as at the end of the year - AO has merely proceeded to disbelieve the evidence led by the assessee and not made any effort to establish any falsity or untruth in the same - No addition - AT
Unexplained cash credit - addition u/s 68 - increase in sundry creditors as at the end of the year - AO has merely proceeded to disbelieve the evidence led by the assessee and not made any effort to establish any falsity or untruth in the same - No addition - AT
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