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...
Refund CENVAT Credit - since the refund application was filed in the proper format within time and the supporting documents were submitted subsequently, refund cannot be denied on the ground of period of limitation - AT
Refund CENVAT Credit - since the refund application was filed in the proper format within time and the supporting documents were submitted subsequently, refund cannot be denied on the ground of period of limitation - AT
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