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...
Seeking restoration of revoked license - customs broker licence - forfeiture of security deposit - levy of penalty - the proceedings were commenced without the metaphorical ‘starter pistol’ and thus renders the subsequent inquiry and impugned order to be stillborn. - Strict adherence to legislated empowerment cannot but be insisted upon even before merit of the detriment can be interfered with. - AT
Seeking restoration of revoked license - customs broker licence - forfeiture of security deposit - levy of penalty - the proceedings were commenced without the metaphorical ‘starter pistol’ and thus renders the subsequent inquiry and impugned order to be stillborn. - Strict adherence to legislated empowerment cannot but be insisted upon even before merit of the detriment can be interfered with. - AT
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