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...
Relinquishment of title to the goods under Section 68 - the demand of duty in respect of time expired warehoused goods - Mere quoting of another Section in the show cause notice when the appropriate Section has also been quoted does not make the confirmation of interest and penalty illegal - demand of duty with interest and penalty confirmed - AT
Relinquishment of title to the goods under Section 68 - the demand of duty in respect of time expired warehoused goods - Mere quoting of another Section in the show cause notice when the appropriate Section has also been quoted does not make the confirmation of interest and penalty illegal - demand of duty with interest and penalty confirmed - AT
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