Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Addition for cash component of interest - Reliance on statement of the assessee during survey proceedings - There is no other evidence on record except the statement of the assessee recorded during survey proceedings, which has already been retracted by the assessee. - Additions deleted - AT
Addition for cash component of interest - Reliance on statement of the assessee during survey proceedings - There is no other evidence on record except the statement of the assessee recorded during survey proceedings, which has already been retracted by the assessee. - Additions deleted - AT
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