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...
Benefit of Exemption Notification No.6/2006 – The supplier manufacture of the goods cannot be expected to ensure the intended use of the goods by the procurer, after clearance from the suppliers unit - AT
Benefit of Exemption Notification No.6/2006 – The supplier manufacture of the goods cannot be expected to ensure the intended use of the goods by the procurer, after clearance from the suppliers unit - AT
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