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...
Demand of service tax on amount paid under Joint development agreement (JDA / MOU) - sharing of revenue and expenses - The amount received from M/s. Vestas RRB in terms of the MOU was summarily considered as a consideration for taxable service without examination and pointing out the nature of service and its classification - No demand - AT
Demand of service tax on amount paid under Joint development agreement (JDA / MOU) - sharing of revenue and expenses - The amount received from M/s. Vestas RRB in terms of the MOU was summarily considered as a consideration for taxable service without examination and pointing out the nature of service and its classification - No demand - AT
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