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...
CENVAT Credit - Cargo Handling Services - input services relates to repair and renovation of the premises are essential for maintenance and upkeep of the premises which is used for storing imported goods and to render the service of cargo handling at the customs station - credit duly allowable
CENVAT Credit - Cargo Handling Services - input services relates to repair and renovation of the premises are essential for maintenance and upkeep of the premises which is used for storing imported goods and to render the service of cargo handling at the customs station - credit duly allowable
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