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 the goods - redemption fine & penalty - Wireless Data Device or mobile phones - procedural relaxations and facilitation measures are for facilitating the speedy clearance of the imported goods should not be taken into account while adjudging the offence against them deliberate perpetuating fraud/ misdeclaration leading to misclassification - fine & penalty sustained
Classification of the goods - redemption fine & penalty - Wireless Data Device or mobile phones - procedural relaxations and facilitation measures are for facilitating the speedy clearance of the imported goods should not be taken into account while adjudging the offence against them deliberate perpetuating fraud/ misdeclaration leading to misclassification - fine & penalty sustained
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