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...
Import of services - reverse charge - amount paid as insurance premium by the appellant to TD Bank as part of loan amount - borrower of money in India is neither a service provider nor service recipient in connection with insurance taken by the lender. - AT
Import of services - reverse charge - amount paid as insurance premium by the appellant to TD Bank as part of loan amount - borrower of money in India is neither a service provider nor service recipient in connection with insurance taken by the lender. - AT
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