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...
Import of ‘coconut oil’ against advance licence under the ‘Duty Exemption Entitlement Certificate’ - The license does not bar the import of ‘raw coconut oil’; neither the license nor the grounds of appeal adduce any importance to the range of 3% to 6% mandated in the license
Import of ‘coconut oil’ against advance licence under the ‘Duty Exemption Entitlement Certificate’ - The license does not bar the import of ‘raw coconut oil’; neither the license nor the grounds of appeal adduce any importance to the range of 3% to 6% mandated in the license
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