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...
Exemption from duty - building a body or fabrication or mounting or fitting of structure or equipment on a chassis - denial of exemption on the premise that the car carrier trailer manufactured by the appellant is not mounted on the duty paid chassis is not correct - AT
Exemption from duty - building a body or fabrication or mounting or fitting of structure or equipment on a chassis - denial of exemption on the premise that the car carrier trailer manufactured by the appellant is not mounted on the duty paid chassis is not correct - AT
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