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...
Revocation of Custom Broker license - forfeiture of security amount - imposition of penalty - the impugned order is bad for not complying with the mandate of Section 138B of the Customs Act. Even a copy of the statement was not supplied to the appellant. - the adjudicating authority have accepted the report of the inquiry officer in a mechanical way, without application of mind. - AT
Revocation of Custom Broker license - forfeiture of security amount - imposition of penalty - the impugned order is bad for not complying with the mandate of Section 138B of the Customs Act. Even a copy of the statement was not supplied to the appellant. - the adjudicating authority have accepted the report of the inquiry officer in a mechanical way, without application of mind. - AT
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