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...
Provisional release of seized imported multifunctional devices was directed on specified conditions, with the court treating the matter as one for interim release pending adjudication and following the same approach adopted in similar matters. Release was made subject to payment of the quantified enhanced duty, furnishing of a bank guarantee for the prescribed percentage of the goods' value, and maintenance of transaction details if the goods were provisionally sold. The order also preserved the adjudicating authority's power to decide the proceedings independently on their own merits after hearing the petitioner.
Provisional release of seized imported multifunctional devices was directed on specified conditions, with the court treating the matter as one for interim release pending adjudication and following the same approach adopted in similar matters. Release was made subject to payment of the quantified enhanced duty, furnishing of a bank guarantee for the prescribed percentage of the goods' value, and maintenance of transaction details if the goods were provisionally sold. The order also preserved the adjudicating authority's power to decide the proceedings independently on their own merits after hearing the petitioner.
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