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...
Exemption denied on the ground that the goods imported were not connectors - appellants contended that the goods were actually connectors imported in CKD condition and that by simple pliers can be assembled into connectors - exemption allowed - AT
Exemption denied on the ground that the goods imported were not connectors - appellants contended that the goods were actually connectors imported in CKD condition and that by simple pliers can be assembled into connectors - exemption allowed - AT
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