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...
Classification of goods - “Hydraulic door closers” appears to be a mechanical device and as submitted by the counsel for the petitioner, it stops the speed of the door or retard the speed - cannot be classified as fitting for doors - HC
Classification of goods - “Hydraulic door closers” appears to be a mechanical device and as submitted by the counsel for the petitioner, it stops the speed of the door or retard the speed - cannot be classified as fitting for doors - HC
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