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...
Levy of Anti-Dumping Duty - effective date of notifications - whether Anti-Dumping Duty can be levied during the interregnum period from 21.06.2002 to 09.12.2002, i.e., from the end date of provisional Anti-Dumping Duty Notification and the imposition of final Anti-Dumping Duty by subsequent Notification? - Held No
Levy of Anti-Dumping Duty - effective date of notifications - whether Anti-Dumping Duty can be levied during the interregnum period from 21.06.2002 to 09.12.2002, i.e., from the end date of provisional Anti-Dumping Duty Notification and the imposition of final Anti-Dumping Duty by subsequent Notification? - Held No
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