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...
Confiscation of goods - the adjudicating authority in this denevo proceedings in respect of other notices and appellants could not have set aside the redemption fine which was imposed on the goods in the original proceedings - AT
Confiscation of goods - the adjudicating authority in this denevo proceedings in respect of other notices and appellants could not have set aside the redemption fine which was imposed on the goods in the original proceedings - AT
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