Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
TP Adjustment - Grant of negative working capital adjustment - Since the assessee does not have any working capital risk, the question of negative working capital does not arise - TPO is directed to compute the ALP in the light of the directions as given above, after affording Assessee opportunity of being heard. - AT
TP Adjustment - Grant of negative working capital adjustment - Since the assessee does not have any working capital risk, the question of negative working capital does not arise - TPO is directed to compute the ALP in the light of the directions as given above, after affording Assessee opportunity of being heard. - AT
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