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...
Classification of imported goods - Imaging Plates - Imaging Cassettes - In view the earlier decision and board clarification, the classification adopted by the appellant under CTH 90229090 is to be sustained. The re-determination of classification under CTH 370110 is set aside. - AT
Classification of imported goods - Imaging Plates - Imaging Cassettes - In view the earlier decision and board clarification, the classification adopted by the appellant under CTH 90229090 is to be sustained. The re-determination of classification under CTH 370110 is set aside. - AT
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