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...
Penalty u/s 78 - assess had collected the service tax but failed to deposit the same with the Government account due to financial crisis - entire amount of service tax has been discharged before issue of show-cause notice - penalty waived - AT
Penalty u/s 78 - assess had collected the service tax but failed to deposit the same with the Government account due to financial crisis - entire amount of service tax has been discharged before issue of show-cause notice - penalty waived - AT
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