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...
Relation of "sole proprietor" and his "business concern" - Profits or gains arising from the transfer of capital assets - there cannot be any assessment separately for the "proprietor" and "proprietorship concern". - HC
Relation of "sole proprietor" and his "business concern" - Profits or gains arising from the transfer of capital assets - there cannot be any assessment separately for the "proprietor" and "proprietorship concern". - HC
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