Deemed arm's length price in case of variation between price determined u/s 92C for international transaction or specified domestic transaction…
ALP determined in good faith and with due diligence by assessee was not liable to penalty u/s 271(1)(c) ABCAUS Case…
Maintenance and furnishing of information & document by certain person u/s 92D. CBDT Notification MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD…
Guarantee does not amount to an international transaction under section 92B of the Income Tax Act. ITAT ABCAUS Case Law…