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...
GTA Services - no justification in the view of Commissioner (Appeals) that in as much as it was the assessee who was required to pay the service tax as GTA recipient, the same is required to be confirmed even though the transporters have deposited the same - AT
GTA Services - no justification in the view of Commissioner (Appeals) that in as much as it was the assessee who was required to pay the service tax as GTA recipient, the same is required to be confirmed even though the transporters have deposited the same - AT
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