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 goods sought to be imported - Interactive Large Format Display - The Authority noted that the essential function of the goods, considering their capabilities, meets the requirement under Chapter Note 6(A) of Chapter 84 for an ADP machine. The ruling focused on the 'Interactive' aspect of the goods, which implies multiple functionalities beyond mere display. - AAR
Classification of goods sought to be imported - Interactive Large Format Display - The Authority noted that the essential function of the goods, considering their capabilities, meets the requirement under Chapter Note 6(A) of Chapter 84 for an ADP machine. The ruling focused on the 'Interactive' aspect of the goods, which implies multiple functionalities beyond mere display. - AAR
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