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...
Classification of imported goods - vitrifiable enamels and glazes - the product in question is merely glass frit and some additional marginal raw materials, which were added in powder form. Only on this basis it cannot be concluded that it is Vitrified glaze.
Classification of imported goods - vitrifiable enamels and glazes - the product in question is merely glass frit and some additional marginal raw materials, which were added in powder form. Only on this basis it cannot be concluded that it is Vitrified glaze.
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