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...
Duty on Finished Goods Short Found - no fault can be found with the decision of the authorities below in discarding the statement/panchanama recorded on the date of search as the records found during the course of search establish to the contrary - HC
Duty on Finished Goods Short Found - no fault can be found with the decision of the authorities below in discarding the statement/panchanama recorded on the date of search as the records found during the course of search establish to the contrary - HC
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