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...
Interest u/s 234C - Date of presentation of cheque - Cheques issued have not been dishonored - nterest u/s 234C of the Act should be computed from the date of presentation of the cheque of tax payment. - AT
Interest u/s 234C - Date of presentation of cheque - Cheques issued have not been dishonored - nterest u/s 234C of the Act should be computed from the date of presentation of the cheque of tax payment. - AT
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