TP Adjustments, 80-IA Deductions, and Section 14A Disallowance Deleted; Power Benchmarking, Cess, and Interest Remanded
TP Adjustments, 80-IA Deductions, and Section 14A Disallowance Deleted; Power Benchmarking, Cess, and Interest Remanded Issue Whether transfer pricing adjustments on cost allocations, external CUP benchmarking for power transfer, section 80-IA disallowances, section 14A additions without exempt income, MAT cess adjustments, and section 234A interest levies are legally sustainable for AY 2020-21. Facts TP Adjustment… Read More »