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...
Benefit of section 10(37) - “gair mumkin” lands - scope of the agriculture land - in view of the irrigation facilities available, and the benefit of section 10(37) of the Act is available - AT
Benefit of section 10(37) - “gair mumkin” lands - scope of the agriculture land - in view of the irrigation facilities available, and the benefit of section 10(37) of the Act is available - AT
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