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...
Valuation - paints - specifically packed for exclusive use of any industry - Rule 34 ibid being a special provision, will then override the other general provisions of the said Rules - the valuation of the impugned goods would then not be u/s 4A of the Central Excise Act but u/s 4 only. - AT
Valuation - paints - specifically packed for exclusive use of any industry - Rule 34 ibid being a special provision, will then override the other general provisions of the said Rules - the valuation of the impugned goods would then not be u/s 4A of the Central Excise Act but u/s 4 only. - AT
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