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...
Nature of activity - manufacture or service? - The fact of registration and payment of service tax was in the knowledge of the Revenue and as such it cannot be said that the appellant suppressed any facts with intent to evade payment of duty.
Nature of activity - manufacture or service? - The fact of registration and payment of service tax was in the knowledge of the Revenue and as such it cannot be said that the appellant suppressed any facts with intent to evade payment of duty.
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