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...
100% EOU - Denial of benefit of exemption - violation of input output norms - excess generation of waste and scrap - The Tribunal, citing precedent and the notification's provisions, ruled in favor of the Appellants, rejecting the demand for customs duty on excess scrap cleared after segregation. - It ruled that excess scrap cleared after segregation cannot be considered as clearance of raw inputs, thereby rejecting the demand for customs duty on excess imported scrap.
100% EOU - Denial of benefit of exemption - violation of input output norms - excess generation of waste and scrap - The Tribunal, citing precedent and the notification's provisions, ruled in favor of the Appellants, rejecting the demand for customs duty on excess scrap cleared after segregation. - It ruled that excess scrap cleared after segregation cannot be considered as clearance of raw inputs, thereby rejecting the demand for customs duty on excess imported scrap.
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