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...
Allowable expenditure of "Education Cess” - The Supreme Court set aside the impugned judgment and allowed the appeal of the Revenue, affirming that "Education Cess" cannot be treated as an expenditure.
Allowable expenditure of "Education Cess” - The Supreme Court set aside the impugned judgment and allowed the appeal of the Revenue, affirming that "Education Cess" cannot be treated as an expenditure.
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