TP Adjustment - Safe Harbour Notification dated 18th September ...

Safe Harbour Notification of 2013 is Prospective, Not Applicable for Current Year; Lower Authority Orders Reversed.

November 5, 2020

Case Laws Income Tax AT

TP Adjustment - Safe Harbour Notification dated 18th September 2013 relied upon by the Revenue is prospective. Since, Safe Harbour Rules are not operative for the year under consideration; hence, the orders of authorities below are reversed on this ground. - AT

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TP Adjustment - Safe Harbour Notification dated 18th September ...

Safe Harbour Notification of 2013 is Prospective, Not Applicable for Current Year; Lower Authority Orders Reversed.

November 5, 2020

Case Laws Income Tax AT

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