TP Adjustment - Disallowance of claim of proportionate premium ...

Income Tax

November 29, 2023

TP Adjustment - Disallowance of claim of proportionate premium paid arising on account of repayment of optionally convertible debentures - the commercial arrangement entered into by the Assessee subsequent to the filing of return of income for the relevant previous year, cannot be applied retroactively to make additional claim leading to reduction of the income returned by the Assessee. - AT

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TP Adjustment - Disallowance of claim of proportionate premium ...

Income Tax

November 29, 2023

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The assessee is entitled to claim deduction u/s 10A/ u/s 10AA on additional income offered on account of suomoto adjustment and transfer pricing provisions.

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