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...
Valuation of imported goods - in the case of invoices of un-bifurcated C&F amount as well, the FOB value of the goods is very much ascertainable. No question arises for enhancing the airfreight to the extent of 20% thereof, for these invoices also.
Valuation of imported goods - in the case of invoices of un-bifurcated C&F amount as well, the FOB value of the goods is very much ascertainable. No question arises for enhancing the airfreight to the extent of 20% thereof, for these invoices also.
Note: It is a system-generated summary and is for quick reference only.