Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Revision u/s 264 - petitioner and his grandmother are co-owners of property sold - joint ownership - seeking the petitioner's income in respect of the transaction pertaining to the said property, be determined in accordance with the decision of the High Court in the petitioner's grandmother's case - AO directed to re-do the assessment - HC
Revision u/s 264 - petitioner and his grandmother are co-owners of property sold - joint ownership - seeking the petitioner's income in respect of the transaction pertaining to the said property, be determined in accordance with the decision of the High Court in the petitioner's grandmother's case - AO directed to re-do the assessment - HC
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