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...
Denial of refund claim - Finalization of provisional assessment - prior to the amendment i.e. 13-7-2006, this doctrine of unjust enrichment was not attracted to refund claim under Section 18 - HC
Denial of refund claim - Finalization of provisional assessment - prior to the amendment i.e. 13-7-2006, this doctrine of unjust enrichment was not attracted to refund claim under Section 18 - HC
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