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 - re-computation of ALP by combining both Import of material and Export of Finished goods and applying TNMM and thereby upward adjustment - The order of AP/TPO directing the DRP in rejecting the resale price method adopted by the assessee and adopting transactional net margin method as the most appropriate method sustained - AT
TP Adjustment - re-computation of ALP by combining both Import of material and Export of Finished goods and applying TNMM and thereby upward adjustment - The order of AP/TPO directing the DRP in rejecting the resale price method adopted by the assessee and adopting transactional net margin method as the most appropriate method sustained - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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