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...
Financial incapacity to make a mandatory statutory pre-deposit may be placed before the Appellate Authority through an application seeking waiver. The HC disposed of the petition with liberty to file such an application, directing that it be considered in accordance with law. The direction was expressly limited to the petitioner's peculiar facts and was not intended to operate as a precedent.
Financial incapacity to make a mandatory statutory pre-deposit may be placed before the Appellate Authority through an application seeking waiver. The HC disposed of the petition with liberty to file such an application, directing that it be considered in accordance with law. The direction was expressly limited to the petitioner's peculiar facts and was not intended to operate as a precedent.
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