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...
Redemption fine and reduced penalties were left undisturbed, and confiscated goods were ordered released for re-export with the amount already deposited set off against the fine and penalties. The pending compounding application was also directed to be decided expeditiously. No further interference was made with the Tribunal's order.
Redemption fine and reduced penalties were left undisturbed, and confiscated goods were ordered released for re-export with the amount already deposited set off against the fine and penalties. The pending compounding application was also directed to be decided expeditiously. No further interference was made with the Tribunal's order.
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