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...
Misdeclaration of Goods – Goods declared as Industrial salt chemical grade but actually found as fertilizer grade potassium chloride - applicant has failed to make out a prima facie case for waiver of amount of penalty - AT
Misdeclaration of Goods – Goods declared as Industrial salt chemical grade but actually found as fertilizer grade potassium chloride - applicant has failed to make out a prima facie case for waiver of amount of penalty - AT
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