Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
Valuation of goods (spare parts) - related party transaction or not - post importation expenses - Since the Department were dealing with legal issues which involved costing of the goods among other issues, it may have helped to have done a cost audit so that the matter could have been examined with reference to the Cost Accounting Standards applicable to the case. - Demand set aside - AT
Valuation of goods (spare parts) - related party transaction or not - post importation expenses - Since the Department were dealing with legal issues which involved costing of the goods among other issues, it may have helped to have done a cost audit so that the matter could have been examined with reference to the Cost Accounting Standards applicable to the case. - Demand set aside - AT
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