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N: Seeks to notify the class of registered person required to issue invoi...

N: Appointment of CAA in case of in case of M/s Sony India Private Limited

N: Exchange Rates Notification No.59/2020-Custom (NT) dated 16.07.2020.

F: Interstate sales return is more than sales

Exchange Notification No. 59/2020 - Customs (N.T.)

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Transfer Pricing (TP) adjustments - Transfer Pricing (TP) adjustments -...

Income Tax
4-12-2019

Transfer Pricing (TP) adjustments - Transfer Pricing (TP) adjustments - debar of deduction u/s 10A on addition income assessed u/s 92CD as per the Proviso to 92C(4) - deduction u/s 10A cannot be disallowed in respect of additional income offered in the modified return as it is not a transfer pricing addition made by the AO but the additional transfer pricing income offered by the assessee in consonance with the APA with the CBDT.

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