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...
Entitled to a claim of depreciation allowance on the assets of its’ unit managing shrines (holy places) - Without doubt, the same is admissible - However, the same would not be u/s 32(1), but as part of application of income towards capital expenditure - AT
Entitled to a claim of depreciation allowance on the assets of its’ unit managing shrines (holy places) - Without doubt, the same is admissible - However, the same would not be u/s 32(1), but as part of application of income towards capital expenditure - AT
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