Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
Penalty proceedings u/s 271D - contravention of the provisions of Section 269SS - Once the AO has treated the personal expenses incurred by the Company as income of the assessee (Director), then the same amount cannot be treated as loan in violation of the provisions of Section 269SS of the Act 1961 - HC
Penalty proceedings u/s 271D - contravention of the provisions of Section 269SS - Once the AO has treated the personal expenses incurred by the Company as income of the assessee (Director), then the same amount cannot be treated as loan in violation of the provisions of Section 269SS of the Act 1961 - HC
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