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 HC held that Rule 18 permits anti-dumping duty to be imposed only within three months from publication of the final findings under Rule 17. As no notification had been issued within that statutory period, the window for acting on the findings had closed. The Court therefore held that the Central Government could no longer act upon the impugned final findings, and the writ petition was disposed of as infructuous.
The HC held that Rule 18 permits anti-dumping duty to be imposed only within three months from publication of the final findings under Rule 17. As no notification had been issued within that statutory period, the window for acting on the findings had closed. The Court therefore held that the Central Government could no longer act upon the impugned final findings, and the writ petition was disposed of as infructuous.
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