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« From the Courts »
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 CIT vs. M/s. D. Chetan & Co (Bombay High Court)
 Makes further amendments to Notification no. 157/90-Customs dated 28th March, 1990 regarding temporary admission under the ATA Carnet
 Appointment of Common Adjudicating Authority by DGRI - 2/2016-Customs
 ransfers Of Hon’ble Members Of The ITAT (September 2016)

Tribunal rules on applicability of methods
January, 13th 2010

In a recent ruling in case of Gharda Chemicals Limited, interesting questions were raised before the Mumbai Bench of the Income-tax Appellate Tribunal (ITAT), the second appellate and the last fact finding authority in Indian judiciary.

The taxpayer was an entity engaged in the manufacture of the agro-chemicals. During the year under consideration the taxpayer had exported a chemical named Dicmba to its associated enterprise (AE) in the US, for further resale to the ultimate customers in US.

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