Tuesday, August 11, 2020

Data must be relating to same financial year in which international transaction were entered by tested party

TRANSFER PRICING: Data to be used for comparison should be data relating to same financial year in which international transaction were entered by tested party

from www.taxmann.com Latest Case Laws https://ift.tt/33NgRyI

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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

INCOME TAX : Where assessee had purchased a flat and incurred expenditure of Rs. 23 lakhs for purpose of renovating house and Assessing Offi...