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...
Validity of prima facie conclusions of the Settlement Commission - bogus purchases - The admission of the Assessee's application for settlement causes no prejudice to the Revenue nor does it conclude the matter in favour of Respondent No. 2 - petition of the revenue dismissed - HC
Validity of prima facie conclusions of the Settlement Commission - bogus purchases - The admission of the Assessee's application for settlement causes no prejudice to the Revenue nor does it conclude the matter in favour of Respondent No. 2 - petition of the revenue dismissed - HC
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