Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Allowability of alleged fictitious loss by way of Client Code Modification (CCM) - nothing has been brought on record to suggest that the said losses were purchased and the party were given cheque or cash payment in view of such favours - such co-relation was necessary to fasten any liability upon the assessee - loss is duly allowable
Allowability of alleged fictitious loss by way of Client Code Modification (CCM) - nothing has been brought on record to suggest that the said losses were purchased and the party were given cheque or cash payment in view of such favours - such co-relation was necessary to fasten any liability upon the assessee - loss is duly allowable
Note: It is a system-generated summary and is for quick reference only.