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...
Denial of refund claim - unjust enrichment - price of biris remained same irrespective of the amount of duty paid mainly whether it is Rs. 8/- or Rs. 10/- - refund allowed - AT
Denial of refund claim - unjust enrichment - price of biris remained same irrespective of the amount of duty paid mainly whether it is Rs. 8/- or Rs. 10/- - refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.