Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Applicability of section 92BA(i) on the SDT [Specified domestic transactions] - Since in this case the assessee has undertaken international transactions for a sum which is less than Rs. 1 crore, therefore the TP adjustment should not be made. - However, AO can examine the issue in terms of the provision of sec. 40A(2)(b) - AT
Applicability of section 92BA(i) on the SDT [Specified domestic transactions] - Since in this case the assessee has undertaken international transactions for a sum which is less than Rs. 1 crore, therefore the TP adjustment should not be made. - However, AO can examine the issue in terms of the provision of sec. 40A(2)(b) - AT
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TaxTMI 
TaxTMI 
