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...
Valuation of imported goods - Diammonium Phosphate (DAP) - related party transaction - if the price fluctuation is reasonably explained the same can be accepted. In the instant case cogent reasons have been given along with evidence and post practice details. - no reason to reject the declared value.
Valuation of imported goods - Diammonium Phosphate (DAP) - related party transaction - if the price fluctuation is reasonably explained the same can be accepted. In the instant case cogent reasons have been given along with evidence and post practice details. - no reason to reject the declared value.
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