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...
TDS u/s 194H - payments made by the appellant to the advertising Agencies - The payment in question was in the nature of "commission" paid by the appellant to the advertisement agencies to secure more business for the appellant. - SC
TDS u/s 194H - payments made by the appellant to the advertising Agencies - The payment in question was in the nature of "commission" paid by the appellant to the advertisement agencies to secure more business for the appellant. - SC
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