Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Disallowance under section 40(a)(ia) - secondment of employees to the assessee in India - such reimbursement of expenses are not income in the hands of the non-resident and therefore, TDS provisions are not applicable. - AT
Disallowance under section 40(a)(ia) - secondment of employees to the assessee in India - such reimbursement of expenses are not income in the hands of the non-resident and therefore, TDS provisions are not applicable. - AT
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