Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
BAS - automobile dealers - the amount received by the respondent was for providing accommodation and space is not supported by any evidence with regard thereto. That such commission/incentive is liable to service tax under business auxiliary service - AT
BAS - automobile dealers - the amount received by the respondent was for providing accommodation and space is not supported by any evidence with regard thereto. That such commission/incentive is liable to service tax under business auxiliary service - AT
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