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...
Appeal by a person denying liability to deduct tax - appealable orders - Tribunal held that said appeal before the Commissioner of Income Tax [Appeals] was not maintainable u/s. 246, 246A of the Act. - Section 248 - Order by the Tribunal suffers from infirmity and is per incurium - matter restored before ITAT.
Appeal by a person denying liability to deduct tax - appealable orders - Tribunal held that said appeal before the Commissioner of Income Tax [Appeals] was not maintainable u/s. 246, 246A of the Act. - Section 248 - Order by the Tribunal suffers from infirmity and is per incurium - matter restored before ITAT.
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