Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
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In a cheque dishonour complaint, the HC held that a disputed receipt could not be treated as inconsequential where the complainant totally denied his signatures and handwriting; forensic comparison was necessary to test the defence and aid fair adjudication. The trial court's refusal to send the document, along with admitted writings and signatures of the complainant, for FSL examination was set aside, the application was allowed, and further proceedings were stayed pending the report.
In a cheque dishonour complaint, the HC held that a disputed receipt could not be treated as inconsequential where the complainant totally denied his signatures and handwriting; forensic comparison was necessary to test the defence and aid fair adjudication. The trial court's refusal to send the document, along with admitted writings and signatures of the complainant, for FSL examination was set aside, the application was allowed, and further proceedings were stayed pending the report.
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