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...
Intellectual Property Service - assessee paid royalty of 1.3% of the net selling price of Ceramic Fibre Products to Morgan Crucible Co. Plc. UK - Assessee are liable to pay service tax, with interest thereon, on the Royalty charges paid.
Intellectual Property Service - assessee paid royalty of 1.3% of the net selling price of Ceramic Fibre Products to Morgan Crucible Co. Plc. UK - Assessee are liable to pay service tax, with interest thereon, on the Royalty charges paid.
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