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...
Allowing set off of long-term capital loss on sale of preference shares against the long term capital gain earned on sale of apartment - The assessee can plan to reduce its tax liability through legitimate means - AT
Allowing set off of long-term capital loss on sale of preference shares against the long term capital gain earned on sale of apartment - The assessee can plan to reduce its tax liability through legitimate means - AT
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