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 - Bar of limitation - Even on belated production of statutory forms (‘C’ Forms and ‘H’ Forms), the statutory authority is bound to take into consideration the same and give the benefit of reduction of the tax. - HC
Denial of refund claim - Bar of limitation - Even on belated production of statutory forms (‘C’ Forms and ‘H’ Forms), the statutory authority is bound to take into consideration the same and give the benefit of reduction of the tax. - HC
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