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...
Activity of providing accommodation on the basis of holiday voucher issued by their corporate clients - prima facie activity undertaken by the applicant does not qualify under the category of Business Auxiliary Service - stay granted - AT
Activity of providing accommodation on the basis of holiday voucher issued by their corporate clients - prima facie activity undertaken by the applicant does not qualify under the category of Business Auxiliary Service - stay granted - AT
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