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...
Benefit of exemption - import of “Anesthesia Ventilatory System” - the impugned goods can be considered as ventilator used with anesthesia apparatus and eligible for the exemption claimed.
Benefit of exemption - import of “Anesthesia Ventilatory System” - the impugned goods can be considered as ventilator used with anesthesia apparatus and eligible for the exemption claimed.
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