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...
Interest on delayed Refund - relevant date - the amount of duty which was set aside by the Tribunal become refundable from 3 months of Tribunal order dated 12.06.2002. Accordingly, on such amount interest is payable from 3 months of date of Tribunal order.
Interest on delayed Refund - relevant date - the amount of duty which was set aside by the Tribunal become refundable from 3 months of Tribunal order dated 12.06.2002. Accordingly, on such amount interest is payable from 3 months of date of Tribunal order.
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