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...
Reopening of assessment - Capital gain - transfer u/s 2(47) - the assessee were inconsistent in their stand at different point of time - the decisions relied on learned counsel for the appealant can be of no assistance to the case of the assessee
Reopening of assessment - Capital gain - transfer u/s 2(47) - the assessee were inconsistent in their stand at different point of time - the decisions relied on learned counsel for the appealant can be of no assistance to the case of the assessee
Note: It is a system-generated summary and is for quick reference only.