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...
Valuation of imported goods - stock lot of plastic films - In absence of any evidence of contemporaneous import, the rejection of value and invoking Rule 4 or Rule 5 of the Customs Valuation Rules, cannot be upheld. - AT
Valuation of imported goods - stock lot of plastic films - In absence of any evidence of contemporaneous import, the rejection of value and invoking Rule 4 or Rule 5 of the Customs Valuation Rules, cannot be upheld. - AT
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