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...
Import of insecticide without a valid licensee or directly from the manufacturer - The goods have been ordered for re-export. The appellant is not contesting the order directing to re-export. Appellant is contesting only the redemption fine and penalty imposed. - The redemption fine and penalties imposed require to be set aside - AT
Import of insecticide without a valid licensee or directly from the manufacturer - The goods have been ordered for re-export. The appellant is not contesting the order directing to re-export. Appellant is contesting only the redemption fine and penalty imposed. - The redemption fine and penalties imposed require to be set aside - AT
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