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 goods - different flavours of ‘Halls’ - whether could not be treated as proprietary Ayurvedic medicine - Tribunal failed to examine that the very same product ‘Halls’ has been treated as an Ayurvedic medicine in the five States of Northern India.
Classification of goods - different flavours of ‘Halls’ - whether could not be treated as proprietary Ayurvedic medicine - Tribunal failed to examine that the very same product ‘Halls’ has been treated as an Ayurvedic medicine in the five States of Northern India.
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