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...
Refund of Cenvat Credit - 100% EOU / STPI unit - Export of services as well as providing services to Domestic Tariff Area (DTA) units - The tribunal upheld the orders denying the refund claims and the imposition of penalties, stating that the appellant’s operations did not comply with the legal requirements for separate entity maintenance and tax liabilities on inter-unit services.
Refund of Cenvat Credit - 100% EOU / STPI unit - Export of services as well as providing services to Domestic Tariff Area (DTA) units - The tribunal upheld the orders denying the refund claims and the imposition of penalties, stating that the appellant’s operations did not comply with the legal requirements for separate entity maintenance and tax liabilities on inter-unit services.
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