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...
Request for supply of non-RUD before adjudication of the dispute - Since the appellant insisted that non-RUDs and the assessed copies of bills of entries are relevant for proper adjudication of the matter, the same cannot be denied, which will amount to gross and flagrant violation of the principles of natural justice. - AT
Request for supply of non-RUD before adjudication of the dispute - Since the appellant insisted that non-RUDs and the assessed copies of bills of entries are relevant for proper adjudication of the matter, the same cannot be denied, which will amount to gross and flagrant violation of the principles of natural justice. - AT
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