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...
Cash basis for accounting - whether reimbursement received from the State Government should be taxed in the year in which such reimbursement was actually made by the State Government and not on accrual basis - taxability on cash basis allowed.
Cash basis for accounting - whether reimbursement received from the State Government should be taxed in the year in which such reimbursement was actually made by the State Government and not on accrual basis - taxability on cash basis allowed.
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