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 Ocean Freight Expenses paid by the assessee company to a non resident shipping company - provisions of section 172 shall apply and those of Sections 194 C and 195 will not apply - AT
Disallowance of Ocean Freight Expenses paid by the assessee company to a non resident shipping company - provisions of section 172 shall apply and those of Sections 194 C and 195 will not apply - AT
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