Assessees were qualified as companies owning an industrial undertaking within the meaning of Section 72A. Accordingly, the carry forward and set-off of accumulated business losses and unabsorbed ...
India-US trade deal highlights:: Piyush Goyal announced tariff reductions, zero-duty items, and the benefits for exporters, farmers, and MSMEs.
The authorities compared intra-group commission rates without economic analysis. The Tribunal ruled that such an approach leads to invalid transfer pricing ...