Wednesday, October 7, 2020

No reassessment to make additions based on report of Enquiry Commission if ITAT had duly considered said report

INCOME TAX : Where assessee purchased 'royalty paid' iron ore from open market and exported same at arm's length price, no addition could be made on ground of under-invoicing of export on basis of some report of Enquiry Commission

from www.taxmann.com Latest Case Laws https://ift.tt/3nmM6Ia
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