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...
100% EOU - credit based on a formula prescribed under Rule 3(7) - inclusion of additional duty leviable u/s 3(5) (SAD) along-with CVD u/s 3(1) (CVD) of the Customs Tariff Act - prima facie case is in favor of assessee - AT
100% EOU - credit based on a formula prescribed under Rule 3(7) - inclusion of additional duty leviable u/s 3(5) (SAD) along-with CVD u/s 3(1) (CVD) of the Customs Tariff Act - prima facie case is in favor of assessee - AT
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