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 Notification No.12/2003-ST - As per the agreement entered into between the parties, it is 'service of supply of food', under Outdoor Catering Service - prima facie case is against the assessee - AT
Benefit of Notification No.12/2003-ST - As per the agreement entered into between the parties, it is 'service of supply of food', under Outdoor Catering Service - prima facie case is against the assessee - AT
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