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...
Denial of refund claim - The fact that expenses are re-imbursed by the appellant to M/s. American Express (I) Pvt. Ltd. does not make them eligible to CENVAT credit in respect of these services. - AT
Denial of refund claim - The fact that expenses are re-imbursed by the appellant to M/s. American Express (I) Pvt. Ltd. does not make them eligible to CENVAT credit in respect of these services. - AT
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