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...
Valuation of stock - partnership firm - when stock in trade is distributed or withdrawn at the termination of when stock in trade is distributed or withdrawn at the termination of business, they have to be value at the market price - AT
Valuation of stock - partnership firm - when stock in trade is distributed or withdrawn at the termination of when stock in trade is distributed or withdrawn at the termination of business, they have to be value at the market price - AT
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