Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Addition u/s 69C - unexplained purchases calculated on the basis of peak credit - The transactions reported by the assessee from the tainted supplier and the payment through banking channels could not be held to be more than paper transactions.
Addition u/s 69C - unexplained purchases calculated on the basis of peak credit - The transactions reported by the assessee from the tainted supplier and the payment through banking channels could not be held to be more than paper transactions.
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