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 of redemption fine and penalty - provisions of Section 27 of the Customs Act are not applicable to the facts of the case - orders of the lower authorities holding that the refund claim is time barred, is not sustainable - AT
Denial of refund claim of redemption fine and penalty - provisions of Section 27 of the Customs Act are not applicable to the facts of the case - orders of the lower authorities holding that the refund claim is time barred, is not sustainable - AT
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