Tribunal Holds Accurate Cost Allocation Imperative For Determining Arm’s Length Price (ALP) Of Services Availed Of And For Segment Profitability

Rendering Of Inter-connected Services Under A Unified Agreement Even Though Through Separate Orders Shall Constitute Service PE

Conversion Of Outstanding Interest Into Debentures Is An Allowable Expense Under Section 43B

Limited Liability Partnership (Amendment) Act, 2021

Important Changes Brought About In The Insurance Business By The General Insurance Business (Nationalisation) Amendment Act, 2021