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...
Validity of assessment - in the event of non assumption of jurisdiction u/s. 143(2) of the Act to frame an assessment the act of the AO in framing an assessment order without issuing notice u/s. 143(2) cannot be saved under the provisions of section 292B or u/s 292BB of I.T. Act, 1961 - AT
Validity of assessment - in the event of non assumption of jurisdiction u/s. 143(2) of the Act to frame an assessment the act of the AO in framing an assessment order without issuing notice u/s. 143(2) cannot be saved under the provisions of section 292B or u/s 292BB of I.T. Act, 1961 - AT
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