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 release of detained vehicle alongwith goods - expired E-way bill - Apparently, the proceedings have been initiated on the same date and concluded also on the same date. Though, learned counsel for the respondent has stated that the proceedings were expedited at the instance of the tax payer on the same date, but there is nothing to substantiate such contention. - Order set aside - the respondents are at liberty to take a fresh decision after due opportunity to the petitioner as provided under the Act. - HC
Seeking release of detained vehicle alongwith goods - expired E-way bill - Apparently, the proceedings have been initiated on the same date and concluded also on the same date. Though, learned counsel for the respondent has stated that the proceedings were expedited at the instance of the tax payer on the same date, but there is nothing to substantiate such contention. - Order set aside - the respondents are at liberty to take a fresh decision after due opportunity to the petitioner as provided under the Act. - HC
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