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...
Penalty u/s 272 A(2)(k) - delay in filing e-TDS return - the change /lack of staff with the assessee-organization does not constitute to be a reasonable cause to file the TDS statements with such an inordinate delay - levy of penalty confirmed.
Penalty u/s 272 A(2)(k) - delay in filing e-TDS return - the change /lack of staff with the assessee-organization does not constitute to be a reasonable cause to file the TDS statements with such an inordinate delay - levy of penalty confirmed.
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