Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
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Revision u/s 263 - bogus purchases - the assessment order does not indicate that AO had examined the genuineness of the purchase transaction in the light of the audited accounts of the assessee. The amount was shown to have been outstanding goes unverified and the assessment order is silent on this aspect. - PCIT rightly assumed jurisdiction
Revision u/s 263 - bogus purchases - the assessment order does not indicate that AO had examined the genuineness of the purchase transaction in the light of the audited accounts of the assessee. The amount was shown to have been outstanding goes unverified and the assessment order is silent on this aspect. - PCIT rightly assumed jurisdiction
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