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...
Exemption u/s 10(5) denied - reimbursement of Leave Travel concession - The appellant cannot claim ignorance about the travel plans of its employees as during settlement of LTC Bills the complete facts are available before the assessee about the details of their employees” travels. Therefore, it cannot be a case of bonafide mistake - AT
Exemption u/s 10(5) denied - reimbursement of Leave Travel concession - The appellant cannot claim ignorance about the travel plans of its employees as during settlement of LTC Bills the complete facts are available before the assessee about the details of their employees” travels. Therefore, it cannot be a case of bonafide mistake - AT
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