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...
Clarifications regarding GST on College Hostel Mess Fees - taxable at 5% without Input Tax Credit - It is immaterial whether the service is provided by the educational institution itself or the institution outsources the activity to an outside contractor.
Clarifications regarding GST on College Hostel Mess Fees - taxable at 5% without Input Tax Credit - It is immaterial whether the service is provided by the educational institution itself or the institution outsources the activity to an outside contractor.
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