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...
Rebate claim - Export of goods - goods were manufactured outside the country - Rule 18 there is no direct specification that the goods eligible to rebate must have been manufactured inside the country. - at the time of import CVD was paid which proves that goods were excisable - Refund/Rebate allowed.
Rebate claim - Export of goods - goods were manufactured outside the country - Rule 18 there is no direct specification that the goods eligible to rebate must have been manufactured inside the country. - at the time of import CVD was paid which proves that goods were excisable - Refund/Rebate allowed.
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