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 - “Tail Brush FIRC” - Parts of Tunnel Boring Machine (TBM) - it would be covered under Chapter Heading 8431 and under its sub-headings 8431 4310 or 8431 43 90.
Classification of goods - “Tail Brush FIRC” - Parts of Tunnel Boring Machine (TBM) - it would be covered under Chapter Heading 8431 and under its sub-headings 8431 4310 or 8431 43 90.
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