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...
Renting of immovable property service - The appellant have only let out plant and machinery and the manufacturing facility, which does not qualify under the definition of “Renting of immovable property service”. - AT
Renting of immovable property service - The appellant have only let out plant and machinery and the manufacturing facility, which does not qualify under the definition of “Renting of immovable property service”. - AT
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