Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law...
Penalty on the truck driver for diverting containers in an attempted smuggling of red sanders was sustained because the driver was found actively involved, and the penalty was considered already meagre. Redemption fine on the conveyance remained maintainable despite no personal penalty on the truck owner, as proceedings against the vehicle are in rem and distinct from personal action against its owner. However, the owner's non-involvement in the show-cause proceedings and the overall circumstances supported reduction of the redemption fine. The appeal was partly allowed to that extent.
Penalty on the truck driver for diverting containers in an attempted smuggling of red sanders was sustained because the driver was found actively involved, and the penalty was considered already meagre. Redemption fine on the conveyance remained maintainable despite no personal penalty on the truck owner, as proceedings against the vehicle are in rem and distinct from personal action against its owner. However, the owner's non-involvement in the show-cause proceedings and the overall circumstances supported reduction of the redemption fine. The appeal was partly allowed to that extent.
Note: It is a system-generated summary and is for quick reference only.