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...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Penalty u/s 271AAA - declaration of undisclosed income - voluntary or not - CIT(A) confirmed the levy of penalty - income was declared in the ITR post search but not u/s 132(4) - The assessee failed to support its claim and no material is placed before us to rebut the finding of learned CIT(Appeals) - Levy of Penalty confirmed - AT
Penalty u/s 271AAA - declaration of undisclosed income - voluntary or not - CIT(A) confirmed the levy of penalty - income was declared in the ITR post search but not u/s 132(4) - The assessee failed to support its claim and no material is placed before us to rebut the finding of learned CIT(Appeals) - Levy of Penalty confirmed - AT
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