Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
The appeal pertains to the Assessment Year 2017-18, with the appellant contesting the rejection of agricultural income and the addition of cash deposits during demonetization. The appellant provides comprehensive documentation supporting both claims, while the department fails to furnish conclusive evidence against them. The ITAT finds in favor of the appellant, deleting the additions made by the Assessing Officer.
The appeal pertains to the Assessment Year 2017-18, with the appellant contesting the rejection of agricultural income and the addition of cash deposits during demonetization. The appellant provides comprehensive documentation supporting both claims, while the department fails to furnish conclusive evidence against them. The ITAT finds in favor of the appellant, deleting the additions made by the Assessing Officer.
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