Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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TP adjustment - specified domestic transactions (SDT) - The ITAT held that since the provision (Section 92BA(i)) was omitted without a saving clause effective from 01/04/2017, any reference for TP adjustment to SDT under this clause was invalid. Therefore, for A.Y. 2016-17, no TP adjustment could be made under SDT, and the grounds of the assessee were allowed.
TP adjustment - specified domestic transactions (SDT) - The ITAT held that since the provision (Section 92BA(i)) was omitted without a saving clause effective from 01/04/2017, any reference for TP adjustment to SDT under this clause was invalid. Therefore, for A.Y. 2016-17, no TP adjustment could be made under SDT, and the grounds of the assessee were allowed.
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TaxTMI 
TaxTMI 
