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...
Classification - tribunal decided that the "SERVO STEEROL C- 6" is a lubricating oil and not a ‘Rolling Mill Oil (Specially Oil) - If the treatise taken into account by the Tribunal is correct then it cannot be said that the view taken by the Tribunal is perverse - HC
Classification - tribunal decided that the "SERVO STEEROL C- 6" is a lubricating oil and not a ‘Rolling Mill Oil (Specially Oil) - If the treatise taken into account by the Tribunal is correct then it cannot be said that the view taken by the Tribunal is perverse - HC
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