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...
CENVAT creidt - common inputs/input services used for dutiable as well as exempt goods - once the entire CENVAT credit on the common inputs services is reversed the question of confirmation of demand of an amount equivalent to 6% of the value of the goods does not arise - AT
CENVAT creidt - common inputs/input services used for dutiable as well as exempt goods - once the entire CENVAT credit on the common inputs services is reversed the question of confirmation of demand of an amount equivalent to 6% of the value of the goods does not arise - AT
Note: It is a system-generated summary and is for quick reference only.