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...
Disallowance of Special Additional Duty (SAD) - the instant amount of SAD paid in relation to such goods cannot be claimed as deduction in the year under consideration because such goods were still appearing as closing stock in the books of account of the assessee. - AT
Disallowance of Special Additional Duty (SAD) - the instant amount of SAD paid in relation to such goods cannot be claimed as deduction in the year under consideration because such goods were still appearing as closing stock in the books of account of the assessee. - AT
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