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...
Addition u/s.68 - unexplained share application money - The mere fact that “assessee” company chooses to show the receipt of the money as capital does not preclude the ITO from going into the question whether this is actually so. - AT
Addition u/s.68 - unexplained share application money - The mere fact that “assessee” company chooses to show the receipt of the money as capital does not preclude the ITO from going into the question whether this is actually so. - AT
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