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...
Maintainability of appeal - Appeal against the consent order - Oppression and Mismanagement - consent order cannot be assailed in appeal - If the Appellant is of the view that his counsel had made incorrect statement before the NCLT, he would be at liberty to approach the NCLT, but he may not be permitted to raise such issue before this Tribunal. - AT
Maintainability of appeal - Appeal against the consent order - Oppression and Mismanagement - consent order cannot be assailed in appeal - If the Appellant is of the view that his counsel had made incorrect statement before the NCLT, he would be at liberty to approach the NCLT, but he may not be permitted to raise such issue before this Tribunal. - AT
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