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...
Penalty u/s 114 for abetment - Having regard to the fact and the role played by the appellant in the attempted illegal export and the nature of the impugned goods, levy of penalty confirmed - AT
Penalty u/s 114 for abetment - Having regard to the fact and the role played by the appellant in the attempted illegal export and the nature of the impugned goods, levy of penalty confirmed - AT
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