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...
Retrospectively declaration of C-Form as obsolete - ‘C’ Form issued by M/s. Sarv Manglam Sales in favour of the petitioner is declared obsolete with effect from the date of issuance of such forms by CVAT - Once the form that has been issued, is utilized, the question of subsequently declaring such used forms as obsolete would not arise - Rule 5(14) do not permit the CVAT to declare forms that have already been issued and acted upon as obsolete - order set aside
Retrospectively declaration of C-Form as obsolete - ‘C’ Form issued by M/s. Sarv Manglam Sales in favour of the petitioner is declared obsolete with effect from the date of issuance of such forms by CVAT - Once the form that has been issued, is utilized, the question of subsequently declaring such used forms as obsolete would not arise - Rule 5(14) do not permit the CVAT to declare forms that have already been issued and acted upon as obsolete - order set aside
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