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...
Short-payment - Interest paid but paid under separate heading - Payment was made under a different Head should not result in denial of benefit of such payment and appropriation of the payment towards the liability - AT
Short-payment - Interest paid but paid under separate heading - Payment was made under a different Head should not result in denial of benefit of such payment and appropriation of the payment towards the liability - AT
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