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...
Capital gain - transfer of immovable property without any written contract - in absence of determination of cost of land by state govt., no capital gain can be computed in the impugned AY - AT
Capital gain - transfer of immovable property without any written contract - in absence of determination of cost of land by state govt., no capital gain can be computed in the impugned AY - AT
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