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...
SSI Exemption - brand name - units from where the manufacturer / assessee have been procuring their products were using registered trademarks - even if the affixing of a sticker to the footwear in question may amount to manufacture, the Respondents would nevertheless be entitled to exemption under the aforementioned notification as an SSI unit. - demand set aside - HC
SSI Exemption - brand name - units from where the manufacturer / assessee have been procuring their products were using registered trademarks - even if the affixing of a sticker to the footwear in question may amount to manufacture, the Respondents would nevertheless be entitled to exemption under the aforementioned notification as an SSI unit. - demand set aside - HC
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