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Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Valuation - goods in the Malkapur unit of the appellant - Inclusion of certain costs - principles of natural justice - demand on the basis of selective transaction cannot sustain - short payment of duty and excess payment of duty, both should be considered.
Valuation - goods in the Malkapur unit of the appellant - Inclusion of certain costs - principles of natural justice - demand on the basis of selective transaction cannot sustain - short payment of duty and excess payment of duty, both should be considered.
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