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...
Assessable Value – import of Watch Batteries - mis-declaration of classification - No infirmity in respect of applying NIDB data to the batteries imported by the appellant - AT
Assessable Value – import of Watch Batteries - mis-declaration of classification - No infirmity in respect of applying NIDB data to the batteries imported by the appellant - AT
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