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 - physician samples - most of the pharmaceuticals manufacturers were adopting assessable value on the basis of cost data, we are of the view that no malafide intention can be attributed to the assessee so as to invoke the longer period of limitation - AT
Valuation - physician samples - most of the pharmaceuticals manufacturers were adopting assessable value on the basis of cost data, we are of the view that no malafide intention can be attributed to the assessee so as to invoke the longer period of limitation - AT
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