Sum not paid to assessee due to non-fulfilment of certain condition not to be added in total consideration
Validity of Penalty under section 271(1)(c) for Concealment or furnishing of inaccurate particulars of income Assessment order itself quashed by Tribunal
Supreme Court has dismissed Revenue’s SLP in respect of bogus purchases against Gujarat High Court’s decision
Mumbai ITAT rejects Assessees’s claim for selling software without mark-up to AE. Cites BEPS Concerns