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 exported CD ROMS - Import of goods by availing excess export promotion benefits i.e. DEBP/DEEC Credits - The Tribunal notes that the DEPB licenses issued to the Respondents were not canceled by the DGFT, indicating their validity. After thorough examination, the Tribunal concludes that the disputed matter is settled in favor of the Respondents based on previous judgments and the lack of valid grounds for the Revenue's claims. It upholds the impugned orders and dismisses the appeals filed by the Revenue.
Valuation of exported CD ROMS - Import of goods by availing excess export promotion benefits i.e. DEBP/DEEC Credits - The Tribunal notes that the DEPB licenses issued to the Respondents were not canceled by the DGFT, indicating their validity. After thorough examination, the Tribunal concludes that the disputed matter is settled in favor of the Respondents based on previous judgments and the lack of valid grounds for the Revenue's claims. It upholds the impugned orders and dismisses the appeals filed by the Revenue.
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