Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
Addition u/s 68 - Parties failed to respond to the summons - The issue of share premium raised by the revenue in the assessment order to doubt the genuineness of share capital raised cannot be held against the assessee as the assessee was never required to explain or justify this matter.
Addition u/s 68 - Parties failed to respond to the summons - The issue of share premium raised by the revenue in the assessment order to doubt the genuineness of share capital raised cannot be held against the assessee as the assessee was never required to explain or justify this matter.
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