Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Deduction u/s. 80IC - belated return filled - if deemed fit, the assessee can still approach the Board for consideration of its case and if the Board finds merit in the reason for genuine hardship of the assessee for filing the return belatedly the case of the assessee may be considered sympathetically. If such permission is granted by the Board, then the AO can allow claim of deduction of the assessee u/s.80IC of the Act in accordance with law - AT
Deduction u/s. 80IC - belated return filled - if deemed fit, the assessee can still approach the Board for consideration of its case and if the Board finds merit in the reason for genuine hardship of the assessee for filing the return belatedly the case of the assessee may be considered sympathetically. If such permission is granted by the Board, then the AO can allow claim of deduction of the assessee u/s.80IC of the Act in accordance with law - AT
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