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...
Nature of receipt - sale of business - true consideration for the payment of US dollars to company - scope of “coining of the concept” - arrangement of non compete Agreement - There is no escape from the taxation of these receipts in the hands of the assessee.
Nature of receipt - sale of business - true consideration for the payment of US dollars to company - scope of “coining of the concept” - arrangement of non compete Agreement - There is no escape from the taxation of these receipts in the hands of the assessee.
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