Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Additions u/s 41(1) - Waiver of loan amount - The provisions of section 41(1) are attracted only if some trading liability is written back. - No addition can be made u/s 41(1), when factum of having utilising this amount towards the capital expansion of the assessee’s business is not in dispute and remains unchallenged. - AT
Additions u/s 41(1) - Waiver of loan amount - The provisions of section 41(1) are attracted only if some trading liability is written back. - No addition can be made u/s 41(1), when factum of having utilising this amount towards the capital expansion of the assessee’s business is not in dispute and remains unchallenged. - AT
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