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 demand - Destruction of goods by fire - prima facie, it cannot be treated as a case of removal of capital goods as such and the amount received by the applicants from the insurance company cannot be treated as if sale proceeds of capital goods cleared as such - AT
Duty demand - Destruction of goods by fire - prima facie, it cannot be treated as a case of removal of capital goods as such and the amount received by the applicants from the insurance company cannot be treated as if sale proceeds of capital goods cleared as such - AT
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