Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Penalty u/s 271G - assessee applied TNMM for determining of ALP - information/documents sought for determining of ALP as per CUP method - the difficulty in maintaining the information sought by the TPO has been well explained and analysed - allegation of the TPO that by non furnishing of documents has prevented him from determining the ALP under CUP method is unacceptable when he has accepted the benchmarking of the assessee - no penalty
Penalty u/s 271G - assessee applied TNMM for determining of ALP - information/documents sought for determining of ALP as per CUP method - the difficulty in maintaining the information sought by the TPO has been well explained and analysed - allegation of the TPO that by non furnishing of documents has prevented him from determining the ALP under CUP method is unacceptable when he has accepted the benchmarking of the assessee - no penalty
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
