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...
Revocation of CHA License - imposition of penalty - no finding of the IO against the involvement of the appellant in the offence committed by the exporter regarding the overvaluation of the export goods - Commissioner has also violated the principles of natural justice without putting the appellant to notice the reasons for his dis-agreement with the findings of the IO which according to us is the basic requirement of law - revocation set aside
Revocation of CHA License - imposition of penalty - no finding of the IO against the involvement of the appellant in the offence committed by the exporter regarding the overvaluation of the export goods - Commissioner has also violated the principles of natural justice without putting the appellant to notice the reasons for his dis-agreement with the findings of the IO which according to us is the basic requirement of law - revocation set aside
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