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...
SEZ unit - refund of service taxes paid - The certificate of approval of services by the UAC makes it further clear that the list of specified services which are rendered in relation to the authorized operation has granted this specific certificate and therefore, the approval cannot be questioned by the Revenue
SEZ unit - refund of service taxes paid - The certificate of approval of services by the UAC makes it further clear that the list of specified services which are rendered in relation to the authorized operation has granted this specific certificate and therefore, the approval cannot be questioned by the Revenue
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