Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Addition of unexplained cash not recorded in the books of account u/s 69A - Merely because, at the relevant time aforesaid amount was not seized and returned, it cannot be said that the subsequently during the course of assessment, the aforesaid amount which was found in cash from the premises of the assessee could not have been added as unexplained income - HC
Addition of unexplained cash not recorded in the books of account u/s 69A - Merely because, at the relevant time aforesaid amount was not seized and returned, it cannot be said that the subsequently during the course of assessment, the aforesaid amount which was found in cash from the premises of the assessee could not have been added as unexplained income - HC
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