Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
The approach of the department is absurd - in absence of any evidence showing clandestine removal it cannot be alleged that there was unexplained shortage of Cenvat credit availed input - AT
The approach of the department is absurd - in absence of any evidence showing clandestine removal it cannot be alleged that there was unexplained shortage of Cenvat credit availed input - AT
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