Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Penalty u/s 271AA - AO has not expressed any difficulty in examining correctness of price adopted by assessee in respect of international transaction with AE. - there is no justification for imposition of penalty u/s 271AA
Penalty u/s 271AA - AO has not expressed any difficulty in examining correctness of price adopted by assessee in respect of international transaction with AE. - there is no justification for imposition of penalty u/s 271AA
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