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...
Cenvat credit - Inputs used for providing Telecom service - Cenvat credit on (i) transmission towers and parts thereof; and (ii) prefabricated buildings/shelters - this not a case of bonafide belief - prima facie case is against the assessee - AT
Cenvat credit - Inputs used for providing Telecom service - Cenvat credit on (i) transmission towers and parts thereof; and (ii) prefabricated buildings/shelters - this not a case of bonafide belief - prima facie case is against the assessee - AT
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