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...
Branch transfers / stock transfer - form “F” of CST - the requirement of Form “F” in terms of CST Act cannot be substituted with other documents in support of proof of transactions from one branch to another branch in different state - If the law requires a particular thing to be done in a particular manner, it can be done in that manner alone - HC
Branch transfers / stock transfer - form “F” of CST - the requirement of Form “F” in terms of CST Act cannot be substituted with other documents in support of proof of transactions from one branch to another branch in different state - If the law requires a particular thing to be done in a particular manner, it can be done in that manner alone - HC
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