TP Adjustments Under Omitted Section 92BA(i) Disallowed, MTM Losses Allowed, and Section 14A Disallowance Restricted
TP Adjustments Under Omitted Section 92BA(i) Disallowed, MTM Losses Allowed, and Section 14A Disallowance Restricted Issue Issue I (Transfer Pricing – Specified Domestic Transactions): Whether transfer pricing adjustments made under clause (i) of Section 92BA are liable to be deleted following its omission by the Finance Act, 2017. Issue II (Business Expenditure – Mark-to-Market Loss):… Read More »