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...
LTCG - the claim of exemption u/s 54F which was made in the assessment proceedings cannot be given to the assessee as the property has been purchased by the father of the assessee and not the assessee.
LTCG - the claim of exemption u/s 54F which was made in the assessment proceedings cannot be given to the assessee as the property has been purchased by the father of the assessee and not the assessee.
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