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...
Penalty u/s 114A of the Customs Act, 1962 - the explanation put forth on behalf of the appellant that they were confused by the master circular of the Reserve Bank of India is acceptable - penalty set aside.
Penalty u/s 114A of the Customs Act, 1962 - the explanation put forth on behalf of the appellant that they were confused by the master circular of the Reserve Bank of India is acceptable - penalty set aside.
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