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...
The failure of the CESTAT to adjudicate the petitioners’ appeal, in the opinion of this Court, is inexplicable. - The CESTAT’s approach of ‘washing its hands’ of the duty cast upon is, therefore, deprecated in the strongest terms.
The failure of the CESTAT to adjudicate the petitioners’ appeal, in the opinion of this Court, is inexplicable. - The CESTAT’s approach of ‘washing its hands’ of the duty cast upon is, therefore, deprecated in the strongest terms.
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