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...
The Central Government appoints the Chief Labour Commissioner (Central) and the Additional Chief Labour Commissioner (Central) as authorities to sanction prosecution for offences under Chapters V and VI of the Code on Social Security, 2020, for establishments where the Central Government is the appropriate Government under section 2(3)(a). The notification centralises prosecution sanction powers in specified central labour for the covered establishments, thereby making their approval a prerequisite for prosecution of offences under those chapters.
The Central Government appoints the Chief Labour Commissioner (Central) and the Additional Chief Labour Commissioner (Central) as authorities to sanction prosecution for offences under Chapters V and VI of the Code on Social Security, 2020, for establishments where the Central Government is the appropriate Government under section 2(3)(a). The notification centralises prosecution sanction powers in specified central labour for the covered establishments, thereby making their approval a prerequisite for prosecution of offences under those chapters.
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