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...
Smuggling - Betel Nuts - goods of Indian Origin or Indonesian origin? - there is no evidence produced by Revenue to establish as to through which route the good were smuggled into India - appeal of the revenue dismissed.
Smuggling - Betel Nuts - goods of Indian Origin or Indonesian origin? - there is no evidence produced by Revenue to establish as to through which route the good were smuggled into India - appeal of the revenue dismissed.
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