Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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
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