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...
Abatement of appeal - CIRP proceedings - refund of pre-deposit - In the instant case the Resolution Plan was approved by the learned NCLT - As the appeal has already been abated therefore the appellant cannot claim any refund before this Tribunal of any pre-deposit made by them before the Commissioner (Appeals) - AT
Abatement of appeal - CIRP proceedings - refund of pre-deposit - In the instant case the Resolution Plan was approved by the learned NCLT - As the appeal has already been abated therefore the appellant cannot claim any refund before this Tribunal of any pre-deposit made by them before the Commissioner (Appeals) - AT
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