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...
Classification of services - It is for the respondents to carry out maintenance of these outfits and facilities and respondent can remove these outfits without assigning any reasons. The effective control of the outfits also thus remains with respondents and there is only right to use such outfits and facilities. The activity is more akin to supply of Tangible Goods Service.
Classification of services - It is for the respondents to carry out maintenance of these outfits and facilities and respondent can remove these outfits without assigning any reasons. The effective control of the outfits also thus remains with respondents and there is only right to use such outfits and facilities. The activity is more akin to supply of Tangible Goods Service.
Note: It is a system-generated summary and is for quick reference only.
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