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...
Compounding of offences u/s 134(3)(o) r.w.s 135(2) - violation of disclosure of Director’s Report and the details of the CSR Policy developed and implemented - since, Tribunal having taken lenient view has calculated penal amount is less than 33% of the total maximum penal amount payable - no merit in the appeal
Compounding of offences u/s 134(3)(o) r.w.s 135(2) - violation of disclosure of Director’s Report and the details of the CSR Policy developed and implemented - since, Tribunal having taken lenient view has calculated penal amount is less than 33% of the total maximum penal amount payable - no merit in the appeal
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