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...
Rejection of refund claim - Mismatch of re-imported defective goods - it would be appropriate to hold that the Adjudicating Authority below has ignored the verification report prepared by the Department itself which to my opinion is sufficient reason to falsify the allegations in the Show Cause Notice about mismatch. - AT
Rejection of refund claim - Mismatch of re-imported defective goods - it would be appropriate to hold that the Adjudicating Authority below has ignored the verification report prepared by the Department itself which to my opinion is sufficient reason to falsify the allegations in the Show Cause Notice about mismatch. - AT
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