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...
Income from air conditioning and other charges has to be assessed as income from other sources - while computing the income from other sources the assessee will be entitled for deduction of expenses u/s 57 - AT
Income from air conditioning and other charges has to be assessed as income from other sources - while computing the income from other sources the assessee will be entitled for deduction of expenses u/s 57 - AT
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