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...
Job work for SSI units - Benefit of exemption N/N. 83/94-CE dt. - the principal manufacturer is required to file necessary declaration under the said notification with the jurisdictional authorities which has not been complied with - Demand confirmed with reduced penalty of 25%.
Job work for SSI units - Benefit of exemption N/N. 83/94-CE dt. - the principal manufacturer is required to file necessary declaration under the said notification with the jurisdictional authorities which has not been complied with - Demand confirmed with reduced penalty of 25%.
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