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...
Composite, continuous and inseparable project - computation of table income in India - turnkey project - P.E. in India - allegation of avoidance of tax by splitting the alleged composite contract into three different contracts - the intention of the parties to have three different contracts is proved - there is no wrong intention.
Composite, continuous and inseparable project - computation of table income in India - turnkey project - P.E. in India - allegation of avoidance of tax by splitting the alleged composite contract into three different contracts - the intention of the parties to have three different contracts is proved - there is no wrong intention.
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