Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
Penalty u/s 271(1)(c) - a disproved explanation of the assessee would undoubtedly lead to levy of penalty under Sec. 271(1)(c), however, the same would not be applicable as regards an unproved explanation - AT
Penalty u/s 271(1)(c) - a disproved explanation of the assessee would undoubtedly lead to levy of penalty under Sec. 271(1)(c), however, the same would not be applicable as regards an unproved explanation - AT
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