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...
Refund of SAD - If the appellant has cut the length of the imported coil and sold the same in the domestic market, only length can vary and not the thickness - refund denied - AT
Refund of SAD - If the appellant has cut the length of the imported coil and sold the same in the domestic market, only length can vary and not the thickness - refund denied - AT
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