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...
Amendment of section 254. - Power of ITAT to rectify its order - ITAT may rectify any mistake apparent from the record in its order at any time within six months from the end of the month in which the order was passed. (Existing time limit is 4 years)
Amendment of section 254. - Power of ITAT to rectify its order - ITAT may rectify any mistake apparent from the record in its order at any time within six months from the end of the month in which the order was passed. (Existing time limit is 4 years)
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