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...
Job work of converting rounds into handles which are a part of scaffolding - the activity of the appellant cannot be treated as Business Auxiliary Services (production of goods not amounting to manufacture) - AT
Job work of converting rounds into handles which are a part of scaffolding - the activity of the appellant cannot be treated as Business Auxiliary Services (production of goods not amounting to manufacture) - AT
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