Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
Reopening of assessment - Source of cash deposit - determination of total amount of consideration out of the sale of agriculture land - It is a case of cash deposit. Therefore, the burden was on the assessee to prove that the consideration for sale was much more amount and not what was recited in the sale deed. - Appeal of the assessee dismissed - HC
Reopening of assessment - Source of cash deposit - determination of total amount of consideration out of the sale of agriculture land - It is a case of cash deposit. Therefore, the burden was on the assessee to prove that the consideration for sale was much more amount and not what was recited in the sale deed. - Appeal of the assessee dismissed - HC
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