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...
Disallowance of commission expense paid to its employee directors on the ground that company had not distributed dividend in spite of there being handsome profits - Penalty u/s 271(1)(c) deleted - AT
Disallowance of commission expense paid to its employee directors on the ground that company had not distributed dividend in spite of there being handsome profits - Penalty u/s 271(1)(c) deleted - AT
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