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 - The logic given by the adjudicating authority in the above mentioned paragraphs justifying the classification of the activity under the ‘Business Support Service’ is not legally tenable as providing expert man power on cost recovery basis does not fall under any of the inclusive category of ‘Business Support Service’.
Classification of services - The logic given by the adjudicating authority in the above mentioned paragraphs justifying the classification of the activity under the ‘Business Support Service’ is not legally tenable as providing expert man power on cost recovery basis does not fall under any of the inclusive category of ‘Business Support Service’.
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