Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
Disallowance of provision for post-retirement medical expenses - actuarial basis - provision has been created on the basis of actuarial calculation on a scientific basis the liability is not contingent but definite - duly allowable
Disallowance of provision for post-retirement medical expenses - actuarial basis - provision has been created on the basis of actuarial calculation on a scientific basis the liability is not contingent but definite - duly allowable
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