Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
TP Adjustment - AMP expenses - analysis carried out by the ITAT, having regard to the details pertaining to the comparable entities, is fairly exhaustive and reasonable and correctly recorded its findings that the assessee had been suitably compensated by its AEs - no substantial question of law
TP Adjustment - AMP expenses - analysis carried out by the ITAT, having regard to the details pertaining to the comparable entities, is fairly exhaustive and reasonable and correctly recorded its findings that the assessee had been suitably compensated by its AEs - no substantial question of law
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