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...
Refund - not filed in prescribed form and the documents are not submitted alongwith the refund application - The initial refund claim having been filed well within time, the same is required to be considered within limitation - AT
Refund - not filed in prescribed form and the documents are not submitted alongwith the refund application - The initial refund claim having been filed well within time, the same is required to be considered within limitation - AT
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