Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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Unexplained cash deposits - Genuiness of Agricultre income - Sale of mango and chikoo and miscellaneous vegetable - from number of trees the estimation of yields of fruits could be easily got estimated. No such exercise was conducted before making any enhancement. - In absence of adverse evidence against furnishing by assessee, Ld. CIT(A) was not justified in making enhancement - AT
Unexplained cash deposits - Genuiness of Agricultre income - Sale of mango and chikoo and miscellaneous vegetable - from number of trees the estimation of yields of fruits could be easily got estimated. No such exercise was conducted before making any enhancement. - In absence of adverse evidence against furnishing by assessee, Ld. CIT(A) was not justified in making enhancement - AT
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