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...
Agricultural income - Merely because the assessee’s husband owns some land, it cannot be assumed that the land was cultivated by his wife and she earned agricultural income. - AT
Agricultural income - Merely because the assessee’s husband owns some land, it cannot be assumed that the land was cultivated by his wife and she earned agricultural income. - AT
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