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...
It is seen that the CV duty and AD duty put together did not exceed the injury margin though the dumping margin is higher. The same principle of Lesser Duty Rule is followed in India also - there is no infirmity in the final findings of the DA and customs Notification imposing CV duty with reference to subsidy on the subject goods. - AT
It is seen that the CV duty and AD duty put together did not exceed the injury margin though the dumping margin is higher. The same principle of Lesser Duty Rule is followed in India also - there is no infirmity in the final findings of the DA and customs Notification imposing CV duty with reference to subsidy on the subject goods. - AT
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