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...
Residential Complex Service - no positive evidence on record to establish that there were any common facilities such as park, lift, parking space, community hall or affluent treatment system - not a Residential Complex Service - ST demand cancelled
Residential Complex Service - no positive evidence on record to establish that there were any common facilities such as park, lift, parking space, community hall or affluent treatment system - not a Residential Complex Service - ST demand cancelled
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