Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
Scope of Section 56(2)(vi) - monthly amount was paid by way of alimony only because they were husband and wife in pursuance of divorce agreement is taxable - but accumulation of the same held as capital in nature not taxable - AT
Scope of Section 56(2)(vi) - monthly amount was paid by way of alimony only because they were husband and wife in pursuance of divorce agreement is taxable - but accumulation of the same held as capital in nature not taxable - AT
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