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...
Levy of Service tax - Club or Association Services - The impugned order does not survive in the light of the decisions cited as the services rendered by the Club to its members are held to be service rendered to themselves and no such relation of service provider and service recipient exists between the Club/Associate and its members. - AT
Levy of Service tax - Club or Association Services - The impugned order does not survive in the light of the decisions cited as the services rendered by the Club to its members are held to be service rendered to themselves and no such relation of service provider and service recipient exists between the Club/Associate and its members. - AT
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