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...
Request for modification of Advance Ruling - Classification of Echo Dot with clock - Benefit of exemption notifications on their import. - The previous ruling classified Echo Dot (5th Generation) and Echo Dot (5th Generation) with clock under sub-heading 8518 22 10 of the Customs Tariff Act, 1975. - It also determined that exemptions were not applicable to these products. - The authority held that, the ruling on the classification of Echo Dot (5th Generation) and Echo Dot (5th Generation) with clock was not made under any mistake. - The modification petition dismissed.
Request for modification of Advance Ruling - Classification of Echo Dot with clock - Benefit of exemption notifications on their import. - The previous ruling classified Echo Dot (5th Generation) and Echo Dot (5th Generation) with clock under sub-heading 8518 22 10 of the Customs Tariff Act, 1975. - It also determined that exemptions were not applicable to these products. - The authority held that, the ruling on the classification of Echo Dot (5th Generation) and Echo Dot (5th Generation) with clock was not made under any mistake. - The modification petition dismissed.
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