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...
Tribunal has committed a grave error in holding that the deduction u/s 32AB of the Act is allowable with reference to the profit of the business as a whole and not in respect of the profit of any particular unit. - HC
Tribunal has committed a grave error in holding that the deduction u/s 32AB of the Act is allowable with reference to the profit of the business as a whole and not in respect of the profit of any particular unit. - HC
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