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...
LTCG on sale of wood – Sale of timber out of shade trees - Solely on the basis of some letter written by the Officer of the Government Department, the cost of acquisition of the assets cannot be assessed. - AT
LTCG on sale of wood – Sale of timber out of shade trees - Solely on the basis of some letter written by the Officer of the Government Department, the cost of acquisition of the assets cannot be assessed. - AT
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