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

Income Tax

December 4, 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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Transfer Pricing (TP) adjustments - Transfer Pricing (TP) ...

Income Tax

December 4, 2019

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