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...
Waiver of pre-deposit - Export of services or not - services have been provided by the applicant to their foreign principal located outside India or the services rendered by the applicant on the instruction of their foreign principal to the consumers of services in India - Prima facie the case is in favor of assessee - stay granted - AT
Waiver of pre-deposit - Export of services or not - services have been provided by the applicant to their foreign principal located outside India or the services rendered by the applicant on the instruction of their foreign principal to the consumers of services in India - Prima facie the case is in favor of assessee - stay granted - AT
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