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...
Reversal of Input tax credit - mismatch of return - The web report or the data maintained by the Department is only a starting point, based on which, the authority has to enquire and proceed further. - Assessee must be given an opportunity to explain.
Reversal of Input tax credit - mismatch of return - The web report or the data maintained by the Department is only a starting point, based on which, the authority has to enquire and proceed further. - Assessee must be given an opportunity to explain.
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