Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Penalty u/s. 271(1)(c) - AO failed to cut the irrelevant portion of the printed Show cause notice - assessee contended that, the said notice is not clear whether it was issued for furnishing of inaccurate particulars of income or concealment of particulars of such income - No penalty - AT
Penalty u/s. 271(1)(c) - AO failed to cut the irrelevant portion of the printed Show cause notice - assessee contended that, the said notice is not clear whether it was issued for furnishing of inaccurate particulars of income or concealment of particulars of such income - No penalty - AT
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