Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Refund of excess duty paid - price variation clause - where it was held that where there is price variation clause and the prices have been reduced subsequent to clearance, refund is admissible.
Refund of excess duty paid - price variation clause - where it was held that where there is price variation clause and the prices have been reduced subsequent to clearance, refund is admissible.
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