Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Penalty u/s 271(1)(c) - wrong claim of TDS which not belong to the assessee but appeared in the form No.26AS - there was no addition made to the income of the assessee of any kind whatsoever qua this TDS claim - the provisions of section 271(1)(c) do not apply to the present case as there was neither concealment of income nor furnishing of inaccurate particulars
Penalty u/s 271(1)(c) - wrong claim of TDS which not belong to the assessee but appeared in the form No.26AS - there was no addition made to the income of the assessee of any kind whatsoever qua this TDS claim - the provisions of section 271(1)(c) do not apply to the present case as there was neither concealment of income nor furnishing of inaccurate particulars
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