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...
Transfer of Credit of SAD - Transfer of balance amount of credit to the new Unit especially when the sale is not unit-wise but the entire company was sold, is in accordance with the provisions of Rule 10A - stay granted - AT
Transfer of Credit of SAD - Transfer of balance amount of credit to the new Unit especially when the sale is not unit-wise but the entire company was sold, is in accordance with the provisions of Rule 10A - stay granted - AT
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