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...
Unexplained cash credit - sale of gold and jewellery belong to Mother - The assessee being only a facilitator for doing charity on behalf of her late mother, the deposits made in one bank account on account of sale of jewellery cannot be assessed as income of the assessee - AT
Unexplained cash credit - sale of gold and jewellery belong to Mother - The assessee being only a facilitator for doing charity on behalf of her late mother, the deposits made in one bank account on account of sale of jewellery cannot be assessed as income of the assessee - AT
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