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...
Demand u/s 11D - subsequent upward price revision and the goods were sold from the depot at a higher price - What happened to the goods subsequently does not influence the assessable value under Section 4 of the Act. - AT
Demand u/s 11D - subsequent upward price revision and the goods were sold from the depot at a higher price - What happened to the goods subsequently does not influence the assessable value under Section 4 of the Act. - AT
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