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...
Depreciation on the golf course - Whether depreciation should be allowed considering it as ‘plant and machinery’ ? - the golf course is a plant and machinery and assessee is eligible for depreciation thereon @15%
Depreciation on the golf course - Whether depreciation should be allowed considering it as ‘plant and machinery’ ? - the golf course is a plant and machinery and assessee is eligible for depreciation thereon @15%
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