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...
Unaccounted investment - the sale price on the basis of signed documents is accepted by the department in the hands of sellers of the property - AO without rejecting the report of the DVO which was prepared at his instance not justified making addition on the basis of the unsigned documents
Unaccounted investment - the sale price on the basis of signed documents is accepted by the department in the hands of sellers of the property - AO without rejecting the report of the DVO which was prepared at his instance not justified making addition on the basis of the unsigned documents
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