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...
Addition u/s 68 - Addition of donations - the affidavit of a third person is mere self-serving evidence unless the same is backed by some other evidence justifying the nature of the transaction - additions confirmed - HC
Addition u/s 68 - Addition of donations - the affidavit of a third person is mere self-serving evidence unless the same is backed by some other evidence justifying the nature of the transaction - additions confirmed - HC
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