Wednesday, August 1, 2018

No TP adjustments on account of locational advantage if both comparables & assessee were situated in India

IT/ILT : A company in business of clinical trial services is comparable to a company providing contract manufacture, contract research and development of drugs to its Associated Enterprises

from www.taxmann.com Latest Case Laws https://ift.tt/2O0VwGJ
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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

INCOME TAX : Where assessee had purchased a flat and incurred expenditure of Rs. 23 lakhs for purpose of renovating house and Assessing Offi...