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...
As the assessee being eligible u/s 80IAB for a particular block of years it will not make any impact to the Revenue if the deduction u/s 80IAB is allowed for prior period water charges also when the raw water charges in the year under appeal has not been questioned by the AO - AT
As the assessee being eligible u/s 80IAB for a particular block of years it will not make any impact to the Revenue if the deduction u/s 80IAB is allowed for prior period water charges also when the raw water charges in the year under appeal has not been questioned by the AO - AT
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