Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
Duty demand - revenue neutrality - since the goods were cleared to sister concern whatever duty payable and availed as credit to their own unit hence entire exercise would be revenue neutrality - if the ultimate exercise benefited the Revenue by collection of duty and in that case, no such benefit accrues to exchequer. - AT
Duty demand - revenue neutrality - since the goods were cleared to sister concern whatever duty payable and availed as credit to their own unit hence entire exercise would be revenue neutrality - if the ultimate exercise benefited the Revenue by collection of duty and in that case, no such benefit accrues to exchequer. - AT
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