Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Levy of penalty u/s 271BA - failure to furnish report in form No. 3CEB as required u/s 92E r/w rule 10E - Mere ignorance and bonafide belief that will not be considered as reasonable cause to delete the penalty.
Levy of penalty u/s 271BA - failure to furnish report in form No. 3CEB as required u/s 92E r/w rule 10E - Mere ignorance and bonafide belief that will not be considered as reasonable cause to delete the penalty.
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