Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
CIT(A) allowing additional evidence without intimating to the AO - While granting relief to the assessee by relying upon the additional evidences, learned Commissioner (Appeals) has violated the conditions of rule 46A - matter restored before the CIT(A) for fresh adjudication after necessary compliance with the provisions of rule 46A
CIT(A) allowing additional evidence without intimating to the AO - While granting relief to the assessee by relying upon the additional evidences, learned Commissioner (Appeals) has violated the conditions of rule 46A - matter restored before the CIT(A) for fresh adjudication after necessary compliance with the provisions of rule 46A
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