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 - SAD - The date of final Out-of-Charge only reflects the date when the complete consignment has been cleared by Customs. It does not mean that the part clearances were not made physically before the date of final Out-of-Charge recorded on the Bill of Entry. - Refund is admissible - AT
Denial of refund claim - SAD - The date of final Out-of-Charge only reflects the date when the complete consignment has been cleared by Customs. It does not mean that the part clearances were not made physically before the date of final Out-of-Charge recorded on the Bill of Entry. - Refund is admissible - AT
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