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...
Application for rectification / review of its order - Omission on the part of counsel to cite an authority of law does not amount to error apparent on the face of record so as to constitute ground for reviewing prior judgment. - HC
Application for rectification / review of its order - Omission on the part of counsel to cite an authority of law does not amount to error apparent on the face of record so as to constitute ground for reviewing prior judgment. - HC
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