Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
TP upward adjustment on account of interest free loan to AE - The interest cost compared to the amount of gross import of material and export generated by the taxpayer is negligible. - No adjustment under transfer pricing provisions is required for the interest-free loans and advances to associated enterprises. - The assessee's appeal is allowed. - AT
TP upward adjustment on account of interest free loan to AE - The interest cost compared to the amount of gross import of material and export generated by the taxpayer is negligible. - No adjustment under transfer pricing provisions is required for the interest-free loans and advances to associated enterprises. - The assessee's appeal is allowed. - AT
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