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...
Allowability of the interest expenditure as a deduction u/s 57(iii) against interest on FDRs - assessee for not opting for a premature encashment of the FDR's and rather raising a loan from the bank to facilitate purchase of residential property - Claim of the assessee not allowed.
Allowability of the interest expenditure as a deduction u/s 57(iii) against interest on FDRs - assessee for not opting for a premature encashment of the FDR's and rather raising a loan from the bank to facilitate purchase of residential property - Claim of the assessee not allowed.
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