Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
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Seeking a sum which represents the value of goods destroyed by the Customs authorities - The Customs authorities cannot be saddled with refunding of the value of the goods to the petitioner. The Customs authorities having acted bona fide, the department cannot be asked to compensate the petitioner for incidental loss suffered by him on account of the pendency of the proceedings. It is neither the case of the petitioner that wholly mala fide in order to harass the petitioner the proceedings were initiated or that the same protracted. - HC
Seeking a sum which represents the value of goods destroyed by the Customs authorities - The Customs authorities cannot be saddled with refunding of the value of the goods to the petitioner. The Customs authorities having acted bona fide, the department cannot be asked to compensate the petitioner for incidental loss suffered by him on account of the pendency of the proceedings. It is neither the case of the petitioner that wholly mala fide in order to harass the petitioner the proceedings were initiated or that the same protracted. - HC
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