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 of purchase expenses in cash u/s.40A(3) - the credit balance of the parties were transferred to the partners account and partners in turn settled the claims of the parties in cash - what is not directly permitted cannot be indirectly permitted.
Addition of purchase expenses in cash u/s.40A(3) - the credit balance of the parties were transferred to the partners account and partners in turn settled the claims of the parties in cash - what is not directly permitted cannot be indirectly permitted.
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