Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
Unexplained investment - addition made on the basis of statements of third parties - no addition can be sustained on the basis of such oral admission of interested party without providing opportunity of cross examination and not supported by independent evidence. - AT
Unexplained investment - addition made on the basis of statements of third parties - no addition can be sustained on the basis of such oral admission of interested party without providing opportunity of cross examination and not supported by independent evidence. - AT
Note: It is a system-generated summary and is for quick reference only.