Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
Disallowance of job work expenses - payment of expenditure in cash - no specific instance of cash payment has been highlighted which has violated the provisions of Section 40A(3) - addition on purely an adhoc basis cannot be made - AT
Disallowance of job work expenses - payment of expenditure in cash - no specific instance of cash payment has been highlighted which has violated the provisions of Section 40A(3) - addition on purely an adhoc basis cannot be made - AT
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