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...
Initiation of prosecution proceedings - Period of limitation from the date of knowledge of offense - the violation alleged in the complaint is punishable only with a fine as per Section 233 of the Companies Act. - As per sub-Section (2) (a) of Section 468 of the Cr.P.C., the period of limitation for the offence punishable with a fine is only six months. - HC
Initiation of prosecution proceedings - Period of limitation from the date of knowledge of offense - the violation alleged in the complaint is punishable only with a fine as per Section 233 of the Companies Act. - As per sub-Section (2) (a) of Section 468 of the Cr.P.C., the period of limitation for the offence punishable with a fine is only six months. - HC
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