Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
Allowability of alleged fictitious loss by way of Client Code Modification (CCM) - nothing has been brought on record to suggest that the said losses were purchased and the party were given cheque or cash payment in view of such favours - such co-relation was necessary to fasten any liability upon the assessee - loss is duly allowable
Allowability of alleged fictitious loss by way of Client Code Modification (CCM) - nothing has been brought on record to suggest that the said losses were purchased and the party were given cheque or cash payment in view of such favours - such co-relation was necessary to fasten any liability upon the assessee - loss is duly allowable
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