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...
Refund of service tax - Rule 27 of the SEZ Rules, 2006 - statutory provisions governing the SEZ are silent about any condition or restriction for claiming the refund of service tax - Therefore, rejection of refund application by the authorities below by placing reliance on the notification dated 3.3.2009 cannot be sustained and is liable to be set aside. - AT
Refund of service tax - Rule 27 of the SEZ Rules, 2006 - statutory provisions governing the SEZ are silent about any condition or restriction for claiming the refund of service tax - Therefore, rejection of refund application by the authorities below by placing reliance on the notification dated 3.3.2009 cannot be sustained and is liable to be set aside. - AT
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