Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
TP Adjustment - Selection of MAM - transactional net margin method is the most appropriate method, the TPO is directed to examine the international transactions entered into by the assessee applying that method and compare the margin of the assessee with the comparable companies selected by the assessee.
TP Adjustment - Selection of MAM - transactional net margin method is the most appropriate method, the TPO is directed to examine the international transactions entered into by the assessee applying that method and compare the margin of the assessee with the comparable companies selected by the assessee.
Note: It is a system-generated summary and is for quick reference only.
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