Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Maintainability of application for advance ruling - Classification of supply - It is not clear whether the process of mixing of guar slurry with mineral oil is simply a mixture or it emerges as new product. The applicant has not submitted the required details before AAR. - The ruling can not be pronounced unless the proper chemical composition and nature of product is not submitted. - AAR
Maintainability of application for advance ruling - Classification of supply - It is not clear whether the process of mixing of guar slurry with mineral oil is simply a mixture or it emerges as new product. The applicant has not submitted the required details before AAR. - The ruling can not be pronounced unless the proper chemical composition and nature of product is not submitted. - AAR
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