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...
Penalty u/s. 271F - non- filing of ITR - Reasonable cause for failure - assessee is an Advocate by profession and is also a partner in a law firm - ignorance of law is no excuse - The assessee is in a higher footing than any other person to be aware of the provisions of the statute nevertheless to mention that he has to abide by the said law. - AT
Penalty u/s. 271F - non- filing of ITR - Reasonable cause for failure - assessee is an Advocate by profession and is also a partner in a law firm - ignorance of law is no excuse - The assessee is in a higher footing than any other person to be aware of the provisions of the statute nevertheless to mention that he has to abide by the said law. - AT
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