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...
Addition to sales turnover - difference in the value of stock transfer(F-Form) and books of accounts - the authorities have not considered that suppression in the sale turnover with respect to the quantity of goods received under stock transfer - The evasion or escapement of tax can be attributed only if there is any specific allegation in disclosing the sales turnover - remanded as above said aspect are not considered
Addition to sales turnover - difference in the value of stock transfer(F-Form) and books of accounts - the authorities have not considered that suppression in the sale turnover with respect to the quantity of goods received under stock transfer - The evasion or escapement of tax can be attributed only if there is any specific allegation in disclosing the sales turnover - remanded as above said aspect are not considered
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