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 - Demand of SAD on account of clearance to other units located in DTA by way of stock transfer - the appellant is entitled to the benefit of exemption from levy of SAD - AT
100% EOU - Demand of SAD on account of clearance to other units located in DTA by way of stock transfer - the appellant is entitled to the benefit of exemption from levy of SAD - AT
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