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...
Review petition - Rectification of error in the Judgement of the Court - Verification in respect of the Bill of Entry - Verification of country of origin - Inadvertent error rectified - This Court is persuaded to direct the Customs [the respondents No.2 and 3] to release ware-housed consignment of the petitioner as covered by the Bills of Entry on obtaining an indemnity bond to the effect that on assessment of duty, after verification, if any of the petitioner is found liable to pay more duty - HC
Review petition - Rectification of error in the Judgement of the Court - Verification in respect of the Bill of Entry - Verification of country of origin - Inadvertent error rectified - This Court is persuaded to direct the Customs [the respondents No.2 and 3] to release ware-housed consignment of the petitioner as covered by the Bills of Entry on obtaining an indemnity bond to the effect that on assessment of duty, after verification, if any of the petitioner is found liable to pay more duty - HC
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